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最近出版的《国际会计杂志》发表了詹森教授等四位作者的文章《会计概念体系的国际比较》。作者认为,要使会计准则和会计实务的发展能够前后一贯、并有理论依据,必须有会计理论的概念体系为指导。为此,作者对美国、加拿大、英国、澳大利亚及国际会计准则委员会的概念体系研究进行了评述,作出了具有突破性的努力。作者认为,从历史发展过程看,会计概念体系研究在七十年代和八十年代取得了重大进展。在美国,1973年公布了“财务报表的目标”,随后财务会计准则委员会投入大量财力,从事概念体系的研究,并于1978年至1985年发布6项财务会计概念公告,这是前所未有的发展。英国于1975年颁布的“公司报告”是具有深远意义的文告。加拿大在1980年公布了“公司报告:其未来的演变”,这是对概念体系建立所作的最重大尝试,并于1987年发布了“财务报表的概念体
The recently published International Journal of Accounting published an article entitled “International Comparison of Conceptual Accounting Systems” by four authors such as Professor Jensen. The author believes that to make the development of accounting standards and accounting practices consistent and theoretically based, it is necessary to have the concept of accounting theory as a guide. To this end, the author reviews the conceptual system of the United States, Canada, the United Kingdom, Australia and the International Accounting Standards Board and makes a groundbreaking effort. According to the author, from the perspective of historical development, significant progress has been made in the study of the conceptual system of accounting in the seventies and eighties. In the United States, the “Financial Statement Objectives” was released in 1973. Subsequently, the FASB put a lot of money into research on the conceptual system and released six notices of financial accounting concepts from 1978 to 1985, an unprecedented development. The “Company Report” promulgated by Britain in 1975 is a far-reaching statement. Canada published its “Company Report: Its Future Evolution” in 1980, the most significant attempt to establish a conceptual system. In 1987, the concept of "Financial Statements