论文部分内容阅读
一、会计基本准则和财务会计概念框架(一)有重要影响的概念框架。按照美国财务会计准则委员会的解释,财务会计概念框架是一个章程、一套目标与基本原理相互关联有内在逻辑性的体系。这个体系能导致会计准则前后一贯,并指出财务会计与财务报表的性质、作用和局限性。也就是说,财务会计概念框架是一套将目标和有关联的基本概念联结起来的凝固体系,是用来指导并评价会计准则的基本理论框架。其内容主要包括:(1)确认财务会计和财务报告的目标;(2)对财务报表要素作出定义;(3)评估财务会计和会计信息的质量特征;(4)解决如何对财务报表要素的确认、计量和报告;(5)分析某些重大财务会计问题。
First, the basic principles of accounting and financial accounting conceptual framework (A) has a significant impact on the conceptual framework. In accordance with the United States Financial Accounting Standards Board explained that the conceptual framework of financial accounting is a charter, a set of goals and basic principles interrelated logic system inherent. This system can lead to consistency of accounting standards and point out the nature, functions and limitations of financial accounting and financial statements. In other words, the concept of financial accounting framework is a set of objectives and the basic concepts associated with the solidification system, is used to guide and evaluate the basic theoretical framework of accounting standards. It mainly includes: (1) Confirming the objectives of financial accounting and financial reporting; (2) Defining the elements of financial statements; (3) Assessing the quality characteristics of financial accounting and accounting information; (4) Confirm, measure and report; (5) analyze some major financial accounting issues.