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美国FASB的财务会计概念框架和中国的企业会计准则均是用来规范会计活动的高层次指南。2002年10月,FASB和IASB正式同意共同致力于会计准则的趋同。FASB的财务会计概念框架一直处于更新的状态当中,2010年9月颁布了财务会计概念框架第八号公告,代替了第一号和第二号概念公告。FASB的财务会计概念框架是各国制定财务会计准则的重要范本,把它同我国财政部2006年公布的企业会计准则相比较将会擦出理论的火花。
The US FASB’s Financial Accounting Conceptual Framework and China’s Accounting Standards for Business Enterprises are high-level guides used to standardize accounting activities. In October 2002, FASB and IASB formally agreed to work together on the convergence of accounting standards. FASB’s financial accounting conceptual framework has been in an updated state, promulgated in September 2010, the concept of financial accounting framework No. 8 announcement, instead of the first and second concept bulletin. FASB’s concept of financial accounting framework is an important model for countries to develop financial and accounting standards, compared with China’s Ministry of Finance announced in 2006 Enterprise Accounting Standards will be a theoretical spark.