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国际公共部门会计准则概念框架项目启动于2006年7月,分四个阶段完成:第一阶段主要研究通用目的财务报告、报告目标、报告范围、信息质量特征、报告主体,第二阶段主要研究财务报表要素的定义和确认;第三阶段主要研究财务报表要素的计量,第四阶段主要研究财务报告的列报。2010年12月,国际公共部门会计准则委员会发布了概念框架第一阶段研究的征求意见稿,以及第二、第三阶段研究的征询意见书;2012年1月,发布了第四阶段研究的征询意见书。
The IPSAS Conceptual Framework project was started in July 2006 and completed in four phases: The first phase focuses on general purpose financial reporting, reporting objectives, reporting areas, information quality characteristics, reporting subjects, and stage II major research finance The definition and confirmation of the elements of the report; the third phase mainly studies the measurement of the elements of the financial statements; the fourth phase mainly studies the presentation of the financial reports. In December 2010, the International Public Sector Accounting Standards Board released the Exposure Draft for the Phase I study of the Conceptual Framework, as well as the submissions for the second and third phase studies; in January 2012, the fourth phase of the study was published Submissions.