论文部分内容阅读
鉴于财务报告概念框架(CF)的重要作用,美国财务会计准则委员会(FASB)与国际会计准则理事会(1ASB)决定在改进各自现有的 CF 基础上,联合致力于制定一份完整的、内在一致的趋同概念框架,并取代各自目前的 CF。其目的是为原则导向、内在一致、国际趋同的会计准则的制定提供坚实的基础。2008年5月,FASB 与 IASB 联合发布了《改进的财务报告概念框架:财务报告目标与决策有用的财务报告信息的质量特征》(征求意见稿)阶段成果。下面,笔者
In view of the important role of the Financial Reporting Conceptual Framework (CF), the FASB and the IASB have decided to work together to develop a complete, internal Consensus convergence concept framework, and replace their current current CF. Its purpose is to provide a solid foundation for the development of accounting principles that are principle-oriented, internally consistent and international convergence. In May 2008, the FASB and IASB jointly released the results of the phase “Improved Financial Reporting Conceptual Framework: Quality Characteristics of Financial Reporting Information Useful for Financial Reporting Objectives and Decisions” (Exposure Draft). Below, the author