财务会计与概念框架0909

财务会计与财务会计概念框架FinancialAccounting&ConceptualFrame2财务会计与会计准则FinancialAccounting&AccountingStandards财务会计与会计准则FinancialAccounting&AccountingStandards财务报表和财报告务FinancialStatements&FinancialReporting准则制定相关团体PartiesInvolvedinStandardsSettingGAAP&IFRS存在的问题IssuesinFinancialReporting●PoliticalEnvironment政治环境●FinancialReportingChallenges挑战●GAAP的来源●IFRS制定过程●SEC●FASB●IASB●Accounting&CapitalAllocation会计与资本分配●Objective目标●NeedtoDevelopStandards需要制定准则3财务会计概念框架ConceptualFramework财务会计概念框架ConceptualFramework概念框架ConceptualFrame第一层级：基本目标FirstLevel:BasicObjective第二层级：基本概念SecondLevel:FundamentalConcepts第三层级：确认和计量ThirdLevel:Recognition&Measurement●BasicAssumption基本假设●BasicPrinciples基本原则●CostConstraint成本约束●QualitativeCharacteristics信息质量特征●BasicElements基本要素●Decision–usefulnessApproach决策有用观●Need需要●Development发展●Overview概览4财务报表与财务报告FinancialStatementsandReportingEssentialcharacteristicsofaccountingare:会计的基本特征是：(1)theidentification,measurement,andcommunicationoffinancialinformationabout确认、计量和传递财务信息(2)economicentitiesto经济主体(3)interestedparties.利益集团Financialaccountingistheprocessthatculminatesinthepreparationoffinancialreportsontheenterpriseforusebybothinternalandexternalparties.管理会计：辨别、计量、分析和传递管理当局所需要的进行计划、控制和评价一个企业经营状况的财务信息。Managerialaccounting:istheprocessofidentifying,measuring,analyzing,andcommunicatingfinancialinformationneededbymanagementtoplan,control,andevaluateacompany’soperations.5财务报表与财务报告FinancialStatementsandReportingEconomicEntity经济主体FinancialInformationAccountingIdentifiesandMeasuresandCommunicatesFinancialStatements财务报表BalanceSheetIncomeStatementStatementofCashFlowsStatementofOwners’orStockholders’EquityNoteDisclosuresAdditionalInformation相关披露President’sletterProspectusesReportsfiledwithgovernmentalagenciesNewsreleasesForecastsEnvironmentalimpactstatementsEtc.IFRS,CAS,GAAP6财务报表与财务报告FinancialStatementsandReportingAccountingandCapitalAllocation会计与资本的分配Resourcesarelimited.Efficientuseofresourcesoftendetermineswhetherabusinessthrives.资源是有限的。对资源高效的使用决定一个企业是否能茁壮成长。7财务报表与财务报告FinancialStatementsandReportingObjectiveofFinancialReporting财务报告的目标Providefinancialinformationaboutthereportingentitythatisusefulto为以下报表使用者提供有用的信息（Decision-UsefulnessApproach决策有用观）presentandpotentialequityinvestors,lenders,andothercreditorsindecisionsaboutprovidingresourcestotheentity.8制定会计准则的需要TheNeedtoDevelopStandardsVarioususersneedfinancialinformationFinancialStatementsBalanceSheetIncomeStatementStatementofStockholders’EquityStatementofCashFlowsNoteDisclosureIFRS,GAAP,CASTheaccountingprofessionhasattemptedtodevelopasetofstandardsthataregenerallyacceptedanduniversallypracticed.9会计准则制定机构PartiesInvolvedinStandard-Setting美国GAAP制定机构:SecuritiesandExchangeCommission(SEC).美国证券交易委员会AmericanInstituteofCertifiedPublicAccountants(AICPA).美国注册会计师协会FinancialAccountingStandardsBoard(FASB).财务会计准则委员会10会计准则制定机构PartiesInvolvedinStandard-SettingSecuritiesandExchangeCommission(SEC)美国证券交易委员会Establishedbyfederalgovernment.由联邦政府设立Accountingandreportingforpubliccompanies.年证券交易法Encouragedprivatestandard-settingbody.鼓励私人的准则制定团体SECrequirespubliccompaniestoadheretoGAAP.要求上市公司都遵循GAAPSECOversight.监管职能EnforcementAuthority.实施11会计准则制定机构PartiesInvolvedinStandard-SettingAmericanInstituteofCPAs(AICPA)美国注册会计师协会Nationalprofessionalorganization全国性的会计职业团体Establishedthefollowing:成立以下组织CommitteeonAccountingProcedures会计程序委员会（CAP）1939to1959Issued51AccountingResearchBulletins(ARBs)会计研究公报Problem-by-problemapproachfailed就问题论问题的方法未能提供内在结构一致的会计准则体系AccountingPrinciplesBoard会计原则委员会（APB）1959to1973Issued31AccountingPrincipleBoardOpinions(APBOs)WheatCommittee避免政府成为准则制定者成立的一个委员会recommendationsadoptedin197312会计准则制定机构PartiesInvolvedinStandard-SettingFinancialAccountingStandardsBoard(FASB)财务会计准则委员会WheatCommittee’srecommendationsresultedincreationofFASB.FinancialAccountingFoundationFinancialAccountingStandardsBoardFinancialAccountingStandardsAdvisoryCouncilSelectsmembersoftheFASB.认命FASB的成员Fundstheiractivities.提供活动资金Exercisesgeneraloversight.监管Missiontoestablishandimprovestandardsoffinancialaccountingandreporting.制定和改进财务会计报告准则Consultonmajorpolicyissues.对重大政策问题提供咨询公认会计准则GenerallyAcceptedAccountingPrinciplesPrinciplesthathavesubstantialauthoritativesupport.MajorsourcesofGAAP:主要来源:FASBStandards,Interpretations,andStaffPositions.FASB的准则、解释和立场公告APBOpinions.APB的意见书AICPAAccountingResearchBulletins会计研究公报14会计准则制定机构PartiesInvolvedinStandard-SettingInternationalAccountingStandardsBoard(IASB)国际会计准则理事会Composedoffourorganizations—由四个机构组成：InternationalAccountingStandardsCommitteeFoundation(IASCF)国际会计准则委员会基金会InternationalAccountingStandardsBoard(IASB).StandardsAdvisoryCouncil准则咨询委员会InternationalFinancialReportingInterpretationsCommittee(IFRIC)国际财务报导解释委员会(IASB)国际会计准则理事会IASBMissionStatement“OurmissionistodevelopinternationalFinancialReportingStandards(IFRS)thatbringtrans