Financial accounting conceptual framework(财务会计概念框架) 它通常特指由美国财务会计准则委员会制定的财务会计概念框架。由编制财务报告的目标、会计信息的质量特征、财务报表要素、财务报表项目的确认和计量组成严密逻辑体系。这个概念框架财务报表的目标为起点,其目的是提供有满足使用者的决策需要。用的信息质量会计信息的保证。因
A number of observations are made regarding the nature and formulation of theories in general, followed by a brief overview of accounting theory in particular.Vorster, Q. (Quintus)accountancy saVorster, Q. (2007). The Conceptual Framework, Accounting Principles and what we believe is true. ...
However, should new IFRS Accounting Standards depart from the Conceptual Framework, the IASB will explain the reasons in the Basis for Conclusions on that Standard. When considering the objective of general-purpose financial reporting, the IASB intr...
网络财务会计概念框架;会计概念结构 网络释义 1. 财务会计概念框架 ...Standards Board,FASB)的解释:财务会计概念框架(Conceptual Framework of Financial Accounting)是一个具有相互 … zhidao.baidu.com|基于17个网页 2. 会计概念结构 www.showxiu.com|基于 1 个网页 ...
The meaning of “Present fairly in accordance with generally accepted accounting principles.” The objectives and concepts for use in developing standards of financial accounting and reporting. The hierarchy of sources of generally accepted accounting principles. Conceptual Framework LO 2 Describe the FASB...
allowing them to be seen on the same basis as other businesses which might, lacking the framework, skew their financial reporting to present a more favorable financial position than their peers. In short, using accounting standards across the board helps investors, keeps companies honest and ensures...
The IASB believes that the conceptual framework plays a key role in the development of accounting standards and the treatment of accounting practices. In particular, International Financial Reports Standards(IFRS)as a principle-oriented accounting standard requires a set of concepts system that can ...
在conceptual framework中，需要解释清楚概念的definition（概念的定义）和measurement（如何去衡量）， 就是...
In March 2018, the iasb released the financial reporting conceptual framework, which provides a full set of concepts for financial reporting and standard-setting, provides guidance for financial statement compilers to develop consistent accounting policies, and helps others to understand and interpret the...
financial statements. The framework is also used as guide to develop / improve standards and to resolve any accounting conflicts. Note that the conceptual framework is not an accounting standard in itself and cannot be used as an alternative to the financial reporting standards applicable in your ...