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2010年9月28日,国际会计准则理事会(IASB)与美国财务会计准则委员会(FASB)联合发布了概念框架第一阶段工作成果——通用目的财务报告的目标和有用财务信息的质量特征,分别编为第一章和第三章。按照计划,IASB与FASB将逐步完成概念框架的其他部分,分别是:报告主体、有用财务信息的质量特征和约束、财务报表要素、确认计量、列报以及披露,其中报告主体将编为第二章,然后逐渐替代现有的概念框架。概念框架是制定和理解会计准则的重要概念基础,对国际财务报告准则和我国会计准则的未来发展都具有潜在的影响。为帮助读者了解和及时掌握概念框架项目的最新成果,本刊特约请上海市财政局乔元芳同志将新发布的概念框架译成中文,并分两期发表。需要说明的是,为方便我国读者的阅读习惯,我们在编辑时为大标题增加了序号。
On September 28, 2010, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) jointly released the results of the first phase of the conceptual framework - the objectives of general purpose financial reporting and the quality characteristics of useful financial information, Respectively, for the first chapter and chapter III. As planned, the IASB and the FASB will progressively complete the other parts of the conceptual framework: the main body of the report, the quality characteristics and constraints of the useful financial information, the elements of the financial statements, the recognition of measurement, presentation and disclosure, with the body of the report compiled as second Chapter, and then gradually replace the existing conceptual framework. The conceptual framework is an important conceptual basis for the development and understanding of accounting standards and has a potential impact on the future development of both IFRS and PRC accounting standards. In order to help readers understand and keep abreast of the latest achievements of the conceptual framework project, the article specifically invited Comrade Qiao Yuanfang from Shanghai Municipal Bureau of Finance to translate the newly released conceptual framework into Chinese and publish it in two phases. It should be noted that, in order to facilitate the reading habits of our readers, we edit the headline to increase the serial number.