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国际会计准则理事会(IASB)和美国会计准则委员会(FASB)2004年开始共同构建统一的财务会计概念框架,该项目分为八个阶段:目标与质量特征;要素:确认与计量属性;初始计量与后续计量;报告主体;列报与披露;概念框架的目的及其在GAAP层级中的位置;非盈利机构的可适用性;完成整个概念框架。至今五六年,已经取得了一些阶段性成果。对这些初步成果进行梳理并作适当评述,以期对概念框架更加关注,加深对概念框架的理解,得到一些关于我国概念框架构建的启示。
The IASB and the FASB began working together on a common conceptual framework for financial accounting since 2004. The project is divided into eight phases: objectives and quality characteristics; elements: recognition and metrology attributes; initial measurement And follow-up measurement; reporting body; presentation and disclosure; the purpose of the conceptual framework and its position at the GAAP level; the applicability of non-profit institutions; and the completion of the entire conceptual framework. So far in five or six years, some phased achievements have been made. These preliminary results are reviewed and appropriately reviewed in order to pay more attention to the conceptual framework, deepen the understanding of the conceptual framework and get some enlightenment on the construction of the conceptual framework in our country.