会计要素,即会计核算对象要素,指对所确认的会计事项所作的项目归类。美国、英国、中国、澳大利亚等国和国际会计准则委员会（ＩＡＳＣ）都己颁布了关于确认会计要素的公告或准则,但由于种种原因,各国对会计要素的划分还存在一定的分歧。本文试图就美国财务会计准则委员会（Ｆ Accounting elements, that is, accounting object elements, refers to the confirmation of the accounting items of the project classification. The United States, Britain, China, Australia and other countries and the International Accounting Standards Board (IASC) have promulgated announcements or guidelines on the confirmation of accounting elements. However, due to various reasons, there are still some differences in the division of accounting elements among various countries. This article attempts to the United States Financial Accounting Standards Board (F