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迄今为止,财务会计标准委员会(FASB)最庞大的研究计划是“概念结构体系”(conceptual framework)。它历时12年,耗资几百万美元。该计划力求开发一套具有权威性的、融会贯通的财务报告目标与广泛基本原则的理论结构。“概念结构体系”以财务报告的目标为起点并旨在符合逻辑地推导出对投资人、债权人和其他使用者的最佳信息报告。在本月专栏(指美国《会计杂志》1989年8月的“会计应用”专栏——译者注)里,诺克斯维的田纳西大学注册会计师、会计博士资格候选人格温·李查德森·帕特(Gwen Richardson Pate)和注册会计师、杰出会计教授基思·格·斯坦格(Keith G.Stanga)博士提出了一套描述财务会计标准委员会“概念结构体系”主要部分的流程图。
To date, the largest research program of the Financial Accounting Standards Board (FASB) is the “conceptual framework.” It lasted 12 years, costing millions of dollars. The plan seeks to develop a theoretical structure with authoritative, coherent financial reporting objectives and broad-based principles. The Conceptual Structure System starts with the goal of financial reporting and aims to logically derive the best informational reports for investors, creditors and other users. In this month’s column, referring to the accountant’s qualification at Tennessee University in Knoxville, Gwinnett Richardson, a Candidate of Accounting Ph.D., in the August 1989 issue of Accounting, Gwen Richardson Pate and CPA, Distinguished Accounting Professor Dr. Keith G. Stanga put forward a set of flow charts that describe the key components of the FSC’s Conceptual Architecture.