论文部分内容阅读
FASB在发布SFAC 1时就试图建立财务报告的概念框架,由于各种原因到目前为止只建立了财务报表的概念框架,这导致表外披露信息过载、表内确认与表外披露不协调等一系列问题。发展表外披露的概念框架并使之与财务报表的概念框架形成统一的财务报告的概念框架是必要的,既具有很多作用,但也面临一系列难题。因此只能界定财务会计的边界并对表外披露规则提出原则性要求。
FASB attempted to establish a conceptual framework for financial reporting at the time of publication of SFAC 1 and for so far only established a conceptual framework for financial reporting that led to an over-disclosure of off-balance sheet disclosures, an unrecognized on-balance sheet disclosure and off-balance sheet disclosures Series of questions. The development of a conceptual framework for off-balance-sheet disclosures and the formation of a conceptual framework of harmonized financial reporting with the conceptual framework of financial statements is necessary and has many functions but also presents a number of challenges. Therefore, only the boundaries of financial accounting can be defined and the principle of disclosure of off-balance-sheet rules can be put forward.