财务会计概念框架
浅谈我国财务会计概念框架的构建
ｔｅ ｎｅ ｎ ｔ ｎ ｌｆｎ ｎ ｉｌ ｃ ｏ ｎ ｉｇ ｈ ｉｔｒａｉ ａ ａ ｃａ ａ ｃ ｕ ｔ ． ｏ ｉ ｎ Ｋ ｅ ｗｏ ｄ ：ｆ ａ ｃａ ａ ｃ ｕ ｔ ｇ ｃ ｎ ｅ ｔ ａ ｎ ｉｌ ｃ ｏ ｎｉ ｏ ｃ ｐ ｕ ｌｆａ ｗｏ ｋ ｃ ｏ ｎｉ ｓａ ａｄ ；ｐ ｏ ｏ ａ ｎ ｎ ｎ ｎ
１ 财 务会 计概 念框 架 的涵义及 作 用
１１ 财 务 会 计 概 念 框 架 的 涵 义 ．
问题。财 务会计概念框架对相关问题提供了广泛性的说
财 务 会计 概 念框 架 （ ｏｃｐ ａ Ｆａ ｅ ｏ ｆＦ ａ— Ｃ ｎｅｔ ｌ ｒ ｗ ｒ ｏ ｉ ｎ ｕ ｍ ｋ ｎ
ｃ ｃｏｎ ｎ Ｃ ） ｉ Ａ ｃｕｔ ｇ，Ｆ 一词， ｌ ａ ｉ 最早 出现于美 国财务会计准则
23可用来评估已经发布的会计准则量的信息及怎样提供以满足不同信息使用者的需求等内据以对原准则做出修订又可为新会计准则的制定容进行充分的调查研究的基础上逻辑制定出系统科学指明方向而且还可以为重大会严密并对我国的会计准则弥补准则中的某些缺陷会计实务具有实际指导作用计问题的解决提供理论上的支持为尚无正式准则规范的财务会计概念框架
ｈ ｂ ｃｍｅ ｎ ｒ ｓ ｔ ｌ ｒｎ ． Ｉ ｏｄ ｒ ｏ ｄ ｐ ｔ ｔｅ ｅｅｏ ｍｅ ｔ ｆ ｂｅｔ ｅ ｈ ｎ ｅ ｉ ｔｅ ｃ ｎｍｉ ｓ ａ ｅ ｏ ａ ｉ ｅｉ ｉ ｅ ｅ ｄ ｎ ｒｅ ｔ ｒ ｓ ｂ ｔ ａ ａ ｔ ｏ ｈ ｄ ｖ ｌｐ ｎ ｏ ｏ ｊｃｉ ｃ ａｇ ｓ ｎ ｈ ｅｏ ｏ ｃ ｖ
Ｌ ｕ — ｉｇ ＩＪ ｎ— ｎ ｑ
Ａｂ ｔａ ｔ Ｔ ｅ ｏ ｃ ｐｕ ｌ ｒ ｍｅ ｒ ｆｒ ｉｎ ｎ ｉｌ ｃ ｏ ｎｉ ｇ ｓ ｍｐ ￣ａ ｔ ｎ ｈ ｇ ｉ ａ ｃ ｏ ｈ ｄ ｖ ｌｐ ｎ ｏ ｓｒ ｃ ： ｈ ｃ ｎ ｅ ｔ ａ ｆａ ｗｏ ｋ ｏ ｆ ａ ｃａ ａ ｃ ｕ ｔ ｉ ｉ ｏ ｎ ｉ ｔ ｅ ｕｄ ｎ ｅ ｆ ｔ ｅ ｅ ｅｏ ｍｅ ｔ ｆ ｎ ａ ｃ ｕ ｔ ｇ ｔｎ ａ ｄ ．Ｉ ｔｉ ｐ ｐ ｒ ａ ｔｅ ｎ ｌｓｓ ｎ ｈ ｂ ｓｃ ｒｔｒａ ｆ ｔ ｅ ｅ ｃ ｏ ｎｉ ｓａ ｄ ｒｓ ｎ ｈｓ ａ ｅ ｈ ｓ ｈ ａ ａｙ ｉ ｏ ｔ ｅ ａ ｉ ｃ ｅ ｏ ｈ ｎ ｗ ａ ｃ ｕ ｔ ｇ ｔｎ ａ ｄ ， ａ ｄ ｎ ｉ ｉ ｃ ｏ ｎ ｉ ｓａ ｄ ｒ ｓ ｎ ｎ
正确建立我国财务会计概念框架
正确建立我国财务会计概念框架基本会计准则制定的回顾我国于1992年11月颁布了第一个企业会计准则。
在建立准则之初，曾经存在着如何制定会计准则的分歧：按照国际经验，他们多半是先制定会计准则，然后才研究概念框架，一种看法认为我们制定准则也应该如此。
另一种意见认为，我们一开始起点就可以高一些，西方已有制定概念框架的经验可供我们借鉴，我们可以先制定普遍适用的会计准则。
财政部采纳了后一种意见。
《企业会计准则》是我国适应社会主义市场经济需求而深化会计改革的一项重要举措，它结束了我国没有会计准则的历史，迈出了我国会计体制国际化的第一步。
《企业会计准则》也是我国的基本会计准则，是整个准则体系中的“基本法”。
制定基本会计准则的目的就是要通过假设、目标、要素、确认、计量、披露等基本概念和一般原则，用于指导具体会计准则的制定，评估已制定的会计准则，并对没有具体准则的领域中所发生的一些交易和事项可据以恰当的会计处理。
所以，我国的基本会计准则既是理论又是原则。
财政部制定这种性质的会计准则与当时深化会计改革所处的阶段是相适应的。
当时正处于会计改革的起步阶段，以前没有制定过会计准则。
为了适应改革开放和社会主义市场经济的需求，必须用会计准则取代原来的会计制度。
因此，基本会计准则应该是一种理论，又要求具有可操作性，有具体准则的功能。
《企业会计准则》在实施中的缺陷制定《企业会计准则》有很好的初衷，但是经过十年的实施，我们发现其诸概念之间缺乏逻辑一致性及其本身的缺陷，《准则》无论是在理论指导方面还是在可操作性方面，都没有发挥很好的作用。
具体表现在以下几个方面：1．我国制定具体会计准则的主要依据并未采用基本会计准则。
从财政部会计司公布的权威资料看，我国会计准则的制定似乎是以概念框架为基础制定具体会计准则的。
但是，具体准则的关键阶段即起草阶段却主要依据专家组所提供的“主要国家和地区会计准则和国际会计准则”比较研究报告；其修改则是通过征求意见的方式，收集了各方反馈意见。
美国财务会计概念框架—NO.6
Statement of Financial AccountingConcepts No. 6CON6 Status PageElements of Financial Statements a replacement of FASB Concepts Statement No. 3 (incorporating an amendment of FASB ConceptsStatement No. 2)December 1985Financial Accounting Standards Boardof the Financial Accounting Foundation401 MERRITT 7, P.O. BOX 5116, NORWALK, CONNECTICUT 06856-5116Copyright © 1985 by Financial Accounting Standards Board. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Standards Board.Statement of Financial Accounting Concepts No. 6Elements of Financial StatementsDecember 1985CONTENTSParagraphNumbers Highlights Introduction.................................................................................................................1–23 Scope and Content of Statement.............................................................................1–8 Other Possible Elements of Financial Statements............................................3–4Elements and Financial Representations..........................................................5–7Other Scope and Content Matters (8)Objectives, Qualitative Characteristics, and Elements.........................................9–19Interrelation of Elements—Articulation.............................................................20–21Definition, Recognition, Measurement, and Display.........................................22–23 Definitions of Elements .........................................................................................24–133Assets..................................................................................................................25–34Assets...............................................................................26–31CharacteristicsofTransactions and Events That Change Assets..............................................32–33Accounts (34)ValuationLiabilities............................................................................................................35–43Characteristics of Liabilities.........................................................................36–40 Transactions and Events That Change Liabilities.........................................41–42Accounts (43)ValuationEffects of Uncertainty.........................................................................................44–48Equity or Net Assets ..........................................................................................49–59 Equity of Business Enterprises andNet Assets of Not-for-Profit Organizations..................................................50–53 Equity and Liabilities................................................................................................54–59 Equity of Business Enterprises...........................................................................60–65Characteristics of Equity of Business Enterprises..............................................60–63Transactions and Events That Change Equity of Business Enterprises..............64–65 Investments by and Distributions to Owners............................................................66–69 Characteristics of Investments by and Distributions to Owners.........................68–69Comprehensive Income of Business Enterprises................................................70–77Concepts of Capital Maintenance.......................................................................71–72 Characteristics, Sources, and Components of Comprehensive Income........73–77 ............................................................................................................78–79Revenues (79)RevenuesofCharacteristicsNumbers Expenses.............................................................................................................80–81Expenses (81)CharacteristicsofGains and Losses ...............................................................................................82–89 Characteristics of Gains and Losses.............................................................84–86Revenues, Expenses, Gains, and Losses.......................................................87–89 Net Assets of Not-for-Profit Organizations .....................................................90–106 Characteristics of Net Assets of Not-for-Profit Organizations....................90–91Classes of Net Assets..................................................................................92–102Restrictions...................................................................95–97Donor-ImposedRestrictions................................................98–100PermanentandTemporaryRestrictions Affect Net Assets Rather Than Particular Assets...........101–102 Maintenance of Net Assets.......................................................................103–106 Transactions and Events That ChangeNet Assets of Not-for-Profit Organizations..............................................107–116Revenues, Expenses, Gains, and Losses...................................................111–113Reclassifications.......................................................................................114–116 Changes in Classes of Net Assets of Not-for-Profit Organizations................117–133 Change in Permanently Restricted Net Assets.........................................119–122 Characteristics of Change in Permanently Restricted Net Assets......120–122 Change in Temporarily Restricted Net Assets..........................................123–126 Characteristics of Change in Temporarily Restricted Net Assets.......124–126 Change in Unrestricted Net Assets...........................................................127–133 Characteristics of Change in Unrestricted Net Assets........................128–133 Accrual Accounting and Related Concepts..........................................................134–152 Transactions, Events, and Circumstances.......................................................135–138 Accounting........................................................................................139–140AccrualAccrual and Deferral (Including Allocation and Amortization).....................141–142Realization and Recognition (143)Recognition, Matching, and Allocation..........................................................144–152 Appendix A: Background Information.................................................................153–163 Appendix B: Characteristics of Assets, Liabilities, and Equity orNet Assets and of Changes in Them...............................................................164–255Purpose and Summary of Appendix...............................................................164–170Characteristics of Assets.................................................................................171–191Future Economic Benefits...............................................................................172–182Costs.......................................................................................178–182AssetsandControl by a Particular Entity...................................................................183–189Control and Legal Rights..........................................................................186–187Benefits.............................................................................188–189NoncontrolledOccurrence of a Past Transaction or Event.....................................................190–191Characteristicsof Liabilities...........................................................................192–211 Required Future Sacrifice of Assets.........................................................193–198NumbersandProceeds (198)LiabilitiesParticular Entity...............................................................199–205aofObligationOccurrence of a Past Transaction or Event...............................................206–211 Characteristics of Equity of Business Enterprises..........................................212–214Interest (213)ResidualInvested and Earned Equity (214)Characteristics of Comprehensive Income ofBusiness Enterprises and Its Components................................................215–220 Interest in Information about Sources of Comprehensive Income.....219–220 Characteristics of Net Assets and Changes in the Classes of Net Assets of....................................................................221–228Not-for-ProfitOrganizationsInterest (222)ResidualInterest in Information about Changes in Classes of Net Assets..............223–228 Examples to Illustrate Concepts.....................................................................229–255 Deferred Gross Profit on Installment Sales..............................................232–234Debt Discount, Premium, and Issue Cost.................................................235–239Deferred Income Tax Credits....................................................................240–242Deferred Investment Tax Credits..............................................................243–245Deferred Costs of Assets...........................................................................246–250Estimated Loss on Purchase Commitments..............................................251–253Minority Interests and Stock Purchase Warrants (254)Examples Do Not Govern Practice (255)Summary Index of Concepts Defined or Discussed............................................page 75Amendment of FASB Concepts Statement No. 2,Qualitative Characteristics of Accounting Information..................................page 78CON 6: Elements of Financial Statementsa replacement of FASB Concepts Statement No. 3(incorporating an amendment of FASB Concepts Statement No. 2)CON 6 HIGHLIGHTS[Best understood in context of full Statement]•Elements of financial statements are the building blocks with which financial statements are constructed—the classes of items that financial statements comprise. The items in financial statements represent in words and numbers certain entity resources, claims to those resources, and the effects of transactions and other events and circumstances that result in changes in those resources and claims.•This Statement replaces FASB Concepts Statement No. 3, Elements of Financial Statements of Business Enterprises, expanding its scope to encompass not-for-profit organizations as well.•This Statement defines 10 interrelated elements that are directly related to measuring performance and status of an entity. (Other possible elements of financial statements are not addressed.)— Assets are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.— Liabilities are probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.— Equity or net assets is the residual interest in the assets of an entity that remains after deducting its liabilities. In a business enterprise, the equity is the ownership interest. In a not-for-profit organization, which has no ownership interest in the same sense as a Copyright © 1985, Financial Accounting Standards Board N ot for redistributionbusiness enterprise, net assets is divided into three classes based on the presence or absence of donor-imposed restrictions—permanently restricted, temporarily restricted, and unrestricted net assets.— Investments by owners are increases in equity of a particular business enterprise resulting from transfers to it from other entities of something valuable to obtain or increase ownership interests (or equity) in it. Assets are most commonly received as investments by owners, but that which is received may also include services or satisfaction or conversion of liabilities of the enterprise.— Distributions to owners are decreases in equity of a particular business enterprise resulting from transferring assets, rendering services, or incurring liabilities by the enterprise to owners. Distributions to owners decrease ownership interest (or equity) in an enterprise.— Comprehensive income is the change in equity of a business enterprise during a period from transactions and other events and circumstances from nonowner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.— Revenues are inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.— Expenses are outflows or other using up of assets or incurrences of liabilities (or a combination of both) from delivering or producing goods, rendering services, or carrying out other activities that constitute the entity's ongoing major or central operations.— Gains are increases in equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions and other events and circumstances affecting the entity except those that result from revenues or investments by owners.— Losses are decreases in equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions and other events and circumstances affecting the entity except those that result from expenses or distributions to owners.•The Statement defines three classes of net assets of not-for-profit organizations and the changes in those classes during a period. Each class is composed of the revenues, expenses, gains, and losses that affect that class and of reclassifications from or to other classes.— C hange in permanently restricted net assets during a period is the total of (a) contributions and other inflows during the period of assets whose use by the organization is limited by donor-imposed stipulations that neither expire by passage of time nor can be fulfilled or otherwise removed by actions of the organization, (b) other asset enhancements and diminishments during the period that are subject to the same kinds of Copyright © 1985, Financial Accounting Standards Board N ot for redistributionstipulations, and (c) reclassifications from (or to) other classes of net assets during the period as a consequence of donor-imposed stipulations.— C hange in temporarily restricted net assets during a period is the total of (a) contributions and other inflows during the period of assets whose use by the organization is limited by donor-imposed stipulations that either expire by passage of time or can be fulfilled and removed by actions of the organization pursuant to those stipulations, (b) other asset enhancements and diminishments during the period subject to the same kinds of stipulations, and (c) reclassifications to (or from) other classes of net assets during the period as a consequence of donor-imposed stipulations, their expiration by passage of time, or their fulfillment and removal by actions of the organization pursuant to those stipulations.— C hange in unrestricted net assets during a period is the total change in net assets during the period less change in permanently restricted net assets and change in temporarily restricted net assets for the period. It is the change during the period in the part of net assets of a not-for-profit organization that is not limited by donor-imposed stipulations.Changes in unrestricted net assets include (a) revenues and gains that change unrestricted net assets, (b) expenses and losses that change unrestricted net assets, and (c) reclassifications from (or to) other classes of net assets as a consequence of donor-imposed stipulations, their expiration by passage of time, or their fulfillment and removal by actions of the organization pursuant to those stipulations.•The Statement also defines or describes certain other concepts that underlie or are otherwise closely related to the 10 elements and 3 classes defined in the Statement.•Earnings is not defined in this Statement. FASB Concepts Statement 5 has now described earnings for a period as excluding certain cumulative accounting adjustments and other nonowner changes in equity that are included in comprehensive income for a period.•The Board expects most assets and liabilities in present practice to continue to qualify as assets or liabilities under the definitions in this Statement. The Board emphasizes that the definitions neither require nor presage upheavals in present practice, although they may in due time lead to some evolutionary changes in practice or at least in the ways certain items are viewed. They should be especially helpful in understanding the content of financial statements and in analyzing and resolving new financial accounting issues as they arise. •The appendixes are not part of the definitions but are intended for readers who may find them useful. They describe the background of the Statement and elaborate on the descriptions of the essential characteristics of the elements and classes, including some discussions and illustrations of how to apply the definitions.Copyright © 1985, Financial Accounting Standards Board N ot for redistribution•This Statement amends FASB Concepts Statement No. 2, Qualitative Characteristics of Accounting Information, to apply it to financial reporting by not-for-profit organizations. Statements of Financial Accounting ConceptsThis Statement of Financial Accounting Concepts is one of a series of publications in the Board's conceptual framework for financial accounting and reporting. Statements in the series are intended to set forth objectives and fundamentals that will be the basis for development of financial accounting and reporting standards. The objectives identify the goals and purposes of financial reporting. The fundamentals are the underlying concepts of financial accounting—concepts that guide the selection of transactions, events, and circumstances to be accounted for; their recognition and measurement; and the means of summarizing and communicating them to interested parties. Concepts of that type are fundamental in the sense that other concepts flow from them and repeated reference to them will be necessary in establishing, interpreting, and applying accounting and reporting standards.The conceptual framework is a coherent system of interrelated objectives and fundamentals that is expected to lead to consistent standards and that prescribes the nature, function, and limits of financial accounting and reporting. It is expected to serve the public interest by providing structure and direction to financial accounting and reporting to facilitate the provision of evenhanded financial and related information that helps promote the efficient allocation of scarce resources in the economy and society, including assisting capital and other markets to function efficiently.Establishment of objectives and identification of fundamental concepts will not directly solve financial accounting and reporting problems. Rather, objectives give direction, and concepts are tools for solving problems.The Board itself is likely to be the most direct beneficiary of the guidance provided by the Statements in this series. They will guide the Board in developing accounting and reporting standards by providing the Board with a common foundation and basic reasoning on which to consider merits of alternatives.However, knowledge of the objectives and concepts the Board will use in developing standards also should enable those who are affected by or interested in financial accounting standards to understand better the purposes, content, and characteristics of information provided by financial accounting and reporting. That knowledge is expected to enhance the usefulness of, and confidence in, financial accounting and reporting. The concepts also may provide some guidance in analyzing new or emerging problems of financial accounting and reporting in the absence of applicable authoritative pronouncements.Statements of Financial Accounting Concepts do not establish standards prescribing accounting procedures or disclosure practices for particular items or events, which are issued by the Board as Statements of Financial Accounting Standards. Rather, Statements in this series describe concepts and relations that will underlie future financial accounting standards and practices and in due course serve as a basis for evaluating existing standards and practices.* The Board recognizes that in certain respects current generally accepted accounting Copyright © 1985, Financial Accounting Standards Board N ot for redistributionprinciples may be inconsistent with those that may derive from the objectives and concepts set forth in Statements in this series. However, a Statement of Financial Accounting Concepts does not (a) require a change in existing generally accepted accounting principles; (b) amend, modify, or interpret Statements of Financial Accounting Standards, Interpretations of the FASB, Opinions of the Accounting Principles Board, or Bulletins of the Committee on Accounting Procedure that are in effect; or (c) justify either changing existing generally accepted accounting and reporting practices or interpreting the pronouncements listed in item (b) based on personal interpretations of the objectives and concepts in the Statements of Financial Accounting Concepts.Since a Statement of Financial Accounting Concepts does not establish generally accepted accounting principles or standards for the disclosure of financial information outside of financial statements in published financial reports, it is not intended to invoke application of Rule 203 or 204 of the Rules of Conduct of the Code of Professional Ethics of the American Institute of Certified Public Accountants (of successor rules or arrangements of similar scope and intent).†Like other pronouncements of the Board, a Statement of Financial Accounting Concepts may be amended, superseded, or withdrawn by appropriate action under the Board's Rules of ProcedureINTRODUCTIONScope and Content of Statement1. This Statement defines 10 elements of financial statements: 7 elements of financial statements of both business enterprises and not-for-profit organizations—assets, liabilities, equity (business enterprises) or net assets (not-for-profit organizations), revenues, expenses, gains, and losses—and 3 elements of financial statements of business enterprises only—investments by owners, distributions to owners, and comprehensive income.1 It also defines three classes of net assets of not-for-profit organizations and the changes in those classes during a period—change in permanently restricted net assets, change in temporarily restricted net assets, and change in unrestricted net assets. The Statement also defines or describes certain other concepts that underlie or are otherwise related to those elements and classes (See Summary Index).2. This Statement replaces FASB Concepts Statement No. 3, Elements of Financial Statements of Business Enterprises, extending that Statement's definitions to not-for-profit organizations.2 It confirms conclusions in paragraph 2 of Concepts Statement 3 that (a) assets and liabilities are common to all organizations and can be defined the same for business and not-for-profit organizations, (b) the definitions of equity (net assets), revenues, expenses, gains, and losses fit both business and not-for-profit organizations, and (c) not-for-profit organizations have no need for elements such as investments by owners, distributions to owners, and Copyright © 1985, Financial Accounting Standards Board N ot for redistributioncomprehensive income. Thus, this Statement continues unchanged the elements defined in Concepts Statement 3, although it contains added explanations stemming from characteristics of not-for-profit organizations and their operations. It also defines three classes of net assets of not-for-profit organizations, distinguished by the presence or absence of donor-imposed restrictions, and the changes in those classes during a period—change in permanently restricted, temporarily restricted, and unrestricted net assets.Other Possible Elements of Financial Statements3. Although the elements defined in this Statement include basic elements and are probably those most commonly identified as elements of financial statements, they are not the only elements of financial statements. The elements defined in this Statement are a related group with a particular focus—on assets, liabilities, equity, and other elements directly related to measuring performance and status of an entity. Information about an entity's performance and status provided by accrual accounting is the primary focus of financial reporting (FASB Concepts Statement No. 1, Objectives of Financial Reporting by Business Enterprises, paragraphs 40-48, and FASB Concepts Statement No. 4, Objectives of Financial Reporting by Nonbusiness Organizations, paragraphs 38-53). Other statements or focuses may require other elements.34. Variations of possible statements showing the effects on assets and liabilities of transactions or other events and circumstances during a period are almost limitless, and all of them have classes of items that may be called elements of financial statements. For example, a statement showing funds flows or cash flows during a period may include categories for funds or cash provided by (a) operations, (b) borrowing, (c) issuing equity securities, (d) sale of assets, and so forth. Other projects may define additional elements of financial statements as needed. Elements and Financial Representations5. Elements of financial statements are the building blocks with which financial statements are constructed—the classes of items that financial statements comprise. Elements refers to broad classes, such as assets, liabilities, revenues, and expenses. Particular economic things and events, such as cash on hand or selling merchandise, that may meet the definitions of elements are not elements as the term is used in this Statement. Rather, they are called items or other descriptive names. This Statement focuses on the broad classes and their characteristics instead of defining particular assets, liabilities, or other items. Although notes to financial statements are described in some authoritative pronouncements as an integral part of financial statements, they are not elements. They serve different functions, including amplifying or complementing information about items in financial statements.46. The items that are formally incorporated in financial statements are financial representations (depictions in words and numbers) of certain resources of an entity, claims to those resources, and the effects of transactions and other events and circumstances that result in changes in those resources and claims. That is, symbols (words and numbers) in financial statements stand for cash in a bank, buildings, wages due, sales, use of labor, earthquake damage Copyright © 1985, Financial Accounting Standards Board N ot for redistributionto property, and a host of other economic things and events pertaining to an entity existing and operating in what is sometimes called the "real world."7. This Statement follows the common practice of calling by the same names both the financial representations in financial statements and the resources, claims, transactions, events, or circumstances that they represent. For example, inventory or asset may refer either to merchandise on the floor of a retail enterprise or to the words and numbers that represent that merchandise in the entity's financial statements; and sale or revenue may refer either to the transaction by which some of that merchandise is transferred to a customer or to the words and numbers that represent the transaction in the entity's financial statements.5Other Scope and Content Matters8. Appendix A of this Statement contains background information. Appendix B contains explanations and examples pertaining to the characteristics of elements of financial statements of business enterprises and not-for-profit organizations.Objectives, Qualitative Characteristics, and Elements9. The focus of the FASB concepts Statements that underlie this one is usefulness of financial reporting information in making economic decisions—reasoned choices among alternative uses of scarce resources. Concepts Statement No. 1, Objectives of Financial Reporting by Business Enterprises, emphasizes usefulness to present and potential investors, creditors, and others in making rational investment, credit, and similar decisions. Concepts Statement No. 4, Objectives of Financial Reporting by Nonbusiness Organizations, emphasizes usefulness to present and potential resource providers and others in making rational decisions about allocating resources to not-for-profit organizations.6 Concepts Statement No. 2, Qualitative Characteristics of Accounting Information, emphasizes that usefulness of financial reporting information for those decisions rests on the cornerstones of relevance and reliability. 10. The definitions in this Statement are of economic things and events that are relevant to investment, credit, and other resource-allocation decisions and thus are relevant to financial reporting.7 Those decisions involve committing (or continuing to commit) resources to an entity. The elements defined are an entity's resources, the claims to or interests in those resources, and the changes therein from transactions and other events and circumstances involved in its use of resources to produce and distribute goods or services and, if it is a business enterprise, to earn a profit. Relevance of information about items that meet those definitions stems from the significance of an entity's resources and changes in resources (including those affecting profitability).11. Economic resources or assets and changes in them are central to the existence and operations of an individual entity. Both business enterprises and not-for-profit organizations are in essence resource or assets processors, and a resource's capacity to be exchanged for cash or Copyright © 1985, Financial Accounting Standards Board N ot for redistribution。
教学课件 财务会计--余恕莲
二、会计信息的质量要求
• （一）企业会计准则—基本准则对会计信 息的质量要求 可靠性
• 相关性 • 可理解性 • 可比性 • 实质重于形式 • 重要性 • 谨慎性
相关性
财务报告目标 效益 > 成本（约束）
决策有用性
真实可靠（如实反映）
预测
反馈
可比性
可验证性
及时性
易懂性
重要性
第三节 财务会计的基本假设和 基本原则
• （一）国际会计准则委员会 • （二）财务报告概念框架
财务报告概念框架
第一章：通用（一般目的） 财务报告的目标
第二章：报告主体 （待完成发布）
第三章：有用财务信息的 质量特征
目标：向现时和潜在的投资者、债权 人及其他的资源供给人提供决策信息 财务信息：经济资源、对经济资源要 求权、经济资源及对其要求权的变动 等
一、会计的基本假设
• • （一）经济主体的假设 • （二）持续经营 • （三）货币计量单位 • （四）会计分期
二、会计的基本原则
• 会计的基本原则是会计人员据以辨认、计 量和记录经济业务，提供财务报告的指南。
• 历史成本原则、收入原则、配比原则和充 分披露原则。
• （一）历史成本原则 • （二）收入原则 • （三）配比原则 • （四）充分披露原则 • 三、权责发生制概念
第二章 经济业务分析与 复式记账原理
第一节 复式记账的基本原理
一、经济业务引起会计等式变动的类型
• 等式两边同时增加，且金额相等； • 等式两边同时减少，且金额相等； • 等式左边内部项目一增一减，且金额相等； • 等式右边内部项目一增一减，且金额相等；
复式记账原理
任何一项经济业务的发生，必然在会计 恒等式中导致双重影响，引起两个或两个 以上的项目发生变化，且变化金额相等。 因此，对发生的经济业务进行记录时，要 同时在两个或两个以上的相关项目中记录， 且记录的金额相等。
财务会计概念框架逻辑起点研究综述
ACCOUNTING LEARNING97财务会计概念框架逻辑起点研究综述陈文强 安徽国际商务职业学院摘要：自从1978年FASB 的财务会计概念公告发布之后，财务会计概念框架的研究就成为财务会计理论的核心内容。
文章在结合财务会计概念框架作用的基础上，追溯了国内外关于财务会计概念框架逻辑起点的研究；其次分析了我国目前财务会计概念框架采用会计目标为逻辑起点的原因；最后得出相关的结论。
关键词：概念框架；逻辑起点；会计目标财务会计概念框架，是指目标和与之相联系的基本概念组成的理论体系，预期这一概念框架将能为公众的利益服务。
作为理论结构，财务会计概念框架首先涉及到两个问题：逻辑起点、逻辑结构。
逻辑起点是构成理论体系的出发点，对于逻辑起点的研究必将影响着整个理论体系的科学性和稳定性。
本文结合国内外研究历史的基础上，分析了我国财务会计概念框架逻辑起点的现状，并得出相关结论，以求教于大家。
一、国内外研究综述(一)国外研究综述国外在财务会计概念框架逻辑起点的研究主要表现为美国的研究。
Moonitz (1961)的“会计基本假设”，以及Sprouse and Moonitz(1962)“试论企业广泛适用的会计原则”指出逻辑起点的基本范式为“会计基本假设→基本原则→会计准则→具体会计处理程序”。
此后，在1961年和1962年，ASB 发布了第一、三号会计研究论文集，讨论了会计基本假设和会计原则，而且强调了这二者之间的联系。
因此，以“假设—原则”为核心的财务会计概念框架的思路初步形成。
该思路有着不可克服的缺陷，如假设数目的多少缺乏科学的合理性，以及假设与原则存在逻辑关系不严密等问题。
在1966年，AAA 发布的《基本会计理论说明书》指出了“会计是一个经济信息系统”的观点，这就推动了会计目标作为逻辑起点的理论概念框架的建立。
20世纪70年代初，AICP A 成立了Wheat Committee (怀特委员会)和Trueblood Committee (特鲁伯罗特委员会)，Trueblood Committee 在报告中第一次全面地论述了美国的财务会计目标，这为以后FASB 将其作为理论概念框架的起点，提供了一定的基础。
简述IASB财务报告概念框架（下）
简述IASB财务报告概念框架（下）财务报表要素财务报表包括资产、负债、权益、收益以及费用。
此次修订对资产负债作出的最大变更是不再提及预期经济利益流向。
关于资产。
2018版《概念框架》资产的定义中涉及3项内容：权利、产生经济利益的潜力和控制。
产生经济利益潜力的权利的形式有很多种，包括：收取现金的权利；收取商品或服务的权利；在有利条件下与其他主体交换经济资源的权利，例如以当前有利的条款买入一项经济资源的远期合同，或一项买入经济资源的期权；当规定的不确定未来事项发生时，因其他主体存在转移经济资源的义务所产生的权利；对实体物品的权利，例如不动产、厂场和设备、存货，该等权利包括使用物理实物的权利，或从租赁物理实物的剩余价值获益的权利；使用知识产权的权利。
原则上，主体的每一项权利都是一项单独的资产。
但是，为了简明易懂地如实反映经济资源，通常会将一组互相关联的权利作为一项资产进行计量。
例如，航运公司将一艘船只作为一项单独资产而非将与这艘船只相关的各种不同权利确认为不同的资产。
虽然一项权利存在产生经济利益的潜力，但未必一定(甚或是可能）产生经济利益。
只要权利已经存在，且至少在一种情况下，该权利可产生超过其他所有各方可获取的经济利益的潜力即可属于一项资产，即使产生经济利益的可能性降低。
该定义关注了以下两点：一是未来可能产生经济利益是不够的。
二是该定义无意包含一个最小可能性门槛。
控制是经济资源与主体之间的连接。
控制与一个主体的经济资源相关。
评价控制是否存在，有助于识别主体进行会计处理的经济资源。
如果主体拥有现实能力，主导一项经济资源的使用且可能获得该经济资源带来的经济利益，主体就控制了该经济资源。
《概念框架》澄清，在取得时就立即消耗的商品或服务，创造了一项短暂权利，以获得这些商品或服务产生的经济利益。
该权利在商品或服务消耗前短暂存在，在消耗时点被确认为一项费用。
这与《国际财务报告准则第2号——股份为基础的支付》一致，它将所取得的职工服务作为一项立即被消耗的资产进行处理。
国际会计准则理事会《财务报告概念框架》
国际会计准则理事会《财务报告概念框架》国际会计准则理事会(IASB)是负责制定国际财务报告准则的组织。
该组织的目标是为全球资本市场提供高质量的财务报告准则，以提高投资者对企业财务状况和业绩的理解。
近日，IASB发布了《财务报告概念框架(征求意见稿)》。
本文将对该征求意见稿进行详细介绍。
该征求意见稿是对此前2024年发布的《财务报告概念框架》进行修订和更新的一次尝试。
该框架是IASB用于指导制定和解释财务报告准则的基石性文件。
征求意见稿重点围绕以下几个方面进行了修订和更新。
首先，对财务报告目标进行了重新界定。
征求意见稿明确指出，财务报告的目标是为投资者、债权人和其他利益相关方提供关于企业财务状况、业绩和现金流量的信息，以辅助他们做出投资、信用和其他决策。
这一修订体现了IASB对财务报告目标的更为准确的定位，以及对相关信息使用者的需求更高的关注。
其次，对资产、负债、权益、收入、费用、利润和损失等概念进行了重新定义和解释。
这一修订旨在提供更清晰、全面的概念定义，从而减少不确定性和歧义性。
特别是，在对负债和权益的定义方面，征求意见稿提出了更为具体和精准的解释，以便更好地反映企业的财务状况和债务责任。
此外，征求意见稿还对财务报告的质量特征和信息披露要求进行了修订。
对于财务报告质量特征方面，征求意见稿提出财务报告应具备可理解性、相关性、可比性和可验证性等特征。
这一修订旨在引导企业提供更具价值和可信度的财务信息，更好地满足投资者和其他利益相关方的需求。
对于信息披露要求方面，征求意见稿强调了信息必须是“重要”的原则，即只有对用户决策有重要影响的信息才需要披露。
最后，征求意见稿还涉及到根据商业模式和经济实质分类资产、负债和收入的问题。
提出根据商业模式和经济实质分类资产、负债和收入能更好地反映实际情况，并促进投资者对企业运营和风险的更好理解。
总的来说，这份征求意见稿对《财务报告概念框架》进行了全面和系统的修订，并旨在提高财务报告的透明度、可比性和可理解性，以更好地满足投资者和其他利益相关方的需求。
关于我国财务会计概念框架构建的探析
二、 财务 会 计 概 念框 架 的作 用
（ ） 一 评估修订会计准则 概念框架是章程， 在会计领域中相当于凌驾于具体法律 、 法规之上的宪法 ， 包含着高层次的会计制度， 是具 体准则制定的基础 ， 不可能象低层次的会计准则那样轻易改变 ， 也因此为低层次会计准则中不可避免的调整提供了连续性和可预见性方面 的框架 ， 有权力和能力评估现有会计准则。 Ｆ口 ｃ 女若经过评估有调整、 增删等必要， 则可以据以进行具体准则的修订。 葛家澍 、 杜兴强（０ ３就 ２０ ） 曾举例说明Ｆ Ｓ ； Ｉ ＡＢ Ｉ ￣ 何借助于概念框架评估 目 前生效的公认会计原则。 （ ） 二 指导制定新会计准则 当今世界资本市场瞬 息万变 ， 需要不断制定新的会计准则以适应新形式的发展。 而会计准则要想保持持 久的竞争力就必须保证前后连贯和内在—致性（ ｏｓ ｔ ｃ ） ｃ ｎｉｅ ｖ ， ｓ ｎ 需要理论的指导。Ｆ ｃ 的存在为会计准则的制订提供了—个一致的概念基础， 使
郭照蕊 朝黎明： 关于我国财务会计概念框架构建的探析
关于我国财务会计概念框架构建的探析
郭照蕊 ｔ 朝黎 明 ｚ
（１上海财经大学会计学院 、 上海 ２０３ ；、 ０４ ３ ２ 广东海洋大学经济管理学院 广东 湛江 ５４８ ２ ０ ８）
摘 要 ： 文对 构 建财务 会 计概 念框 架 的必要 №进行 了深入 探析 ， 出了在构 建 财务 会 计概 念 框 架 时需要 注 本 提 意的 问题 。 目的是 证 明我 国 完全有 必要 构 建财 务会 计概 念框 架 ， 应 形式 的发 展 和财 务会 计 的要 求 。 以适 关 键 词 ： 务 会 计 概 念 框 架 必要 性 财
财务会计概念框架ppt课件
在会计假设方面除了保留了原先已有的假设, 还新增了权责发生制，可以更好的检查资源 受托者的受托责任的履行情况。从权责发生制的增加和现金流量表的重视这方面来讲， 我国的会计准则越发靠近FASB的财务会计概念框架，因为权责发生制和对现金流量表的 重视，源于会计目标的改变，不再是为满足国家宏观经济管理的需要等。
of Financial Statement)
财务会计概念框架
国内外的机构、学者对财务会计概念框架的定义有许多种，在此不一一赘述，见仁见智， 莫衷一是，但我们可以透过种种定义发现这样几点：
① CF是财务会计体系中一个最最基本的东西，是“宪章”。不是会计准则，是用来 评价、制定和发展会计准则的会计理论。
② CF是一个理论体系 ③ CF的主要作用是为具体会计规范服务的（如会计准则、会计制度），为新的具体
会计规范的制定，已有的具体会计规范的完善提供指导；特殊情况下还为具体会计规 范的缺失起到拾遗补缺的作用。
④ CF依其形成的逻辑思路可分为两类，即规范性的CF和描述性的CF。
FASB是典型的规范性的财务概念框架，其形成的思路是演绎法，这也是当今学术界广为 推广的。
澳大利亚的财务会计概念公告SAC (Statements Of Financial Accounting Concepts)
加拿大特许会计师CICA财务报表概念FSC (Financial Statements Concepts)
国际会计准则委员会IASC(后改为国际会计准则理事会IASB，下文皆以IASB显示)的编 报财务报表的框架( Framework for The Preparation and Presentation
财务会计概念框架结构国际比较与启示
系统的财务会计概念框架 。 ９ ８ 从１７ 年到２ ０年 ，Ａ Ｂ ０ ０ Ｆ Ｓ 共发布了７ 财务会计概念公告 ： ｌ 企业财务报告 的目标 》 １７ 年１ 月）第２ 项 第 号《 （９ ８ ２ ， 号《 会计信 息的质量特征》 １ ８年５ ）第 ３ 企业财务报表的要 素》 １８ 年１ 月 ）第４ （９ ０ 月 ， 号《 （９ ０ ２ ， 号 Ｅ 营利组织 的财务报 告 目标》 １８ 年 ｌ （９ ０ ２ 月 ）第５ 企业财务报表的确认 与计量》 １８ 年 １月 ）第６ 财务报表 的要素》 替代第３ ， ， 号《 （９ ４ ２ ， 号《 （ 号 并修正第２ ）１８ 年 １月 ）第７ 在 号 （ ９ ５ ２ ， 号《 会计计量 中使用现金流量信息和现值》补充 、 （ 修正第５ 中可计量部分）２ ０ 年２ ， 号 （０ Ｏ 月） 由于第３ 号被后来 的第６ 号替代 ， 因而 目前Ｆ Ｓ 存 ＡＢ 在 的财务会计概念公告是６ 目前 ， 项。 各个国家和 国际会计准则理事会（Ａ Ｂ） Ｉ ｓ 都在研究财务会计概念框架结构 ， 如英 国Ａ Ｂ 财务报 Ｓ 的《
关 键 词 ： 务 会 计 概 念框 架 国际 比 较 借 鉴 财
一
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引 言
按照美 国Ｆ Ｓ 的定义， ＡＢ 财务会计概念框架是 由目标和相互关联的基本概念组成 的连贯的理论体系 ， 内容主要涉及 财务报告 的目
标、 财务信息的质量特征 、 会计要素的划分 、 会计要素的确认 、 计量 、 列报等。 财务会计概念框架可用来评估现有 的会计准则 、 发展未来 的会计准则 ， 并在缺乏会计准则 的领域 内起到基本的规范作用 。 但财务会计概念框架并不是会计准则 ， 它只是会计理论的组成部分 ， 是
报和披露原则等。 财务会计概念框架可以评价现有会计准则 ， 指导未来会计准则的制定。 本文通过对 美国、 英
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FASB概念公告之间的相互关系：
财务报告目标是概念框架的起点，起着指引方向的作 用；
会计信息质量特征是连接财务报告目标与其他概念的 桥梁；
财务报表的要素及其确认与计量是财务报告目标的具 体体现，也是实现该目标的重要手段。
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FASB认为，CF 本身虽不是会计准则，但对会计实 务具有重要指导作用，能较好地保证各项会计 准则之间的前后一致和相互协调，具体体现为：
❖ 减少准则制定过程中的政府干预，抵制不同利益集团的压力； ❖ 促使会计理论发扬光大，促进会计理论发展。
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财务会计概念框架的缺陷
概念框架的内容过于详细，主次不分，重点不突出且论 述重复；
研究方法不一致，先是演绎法、后采用归纳法，本身缺 乏内在一致性；
研究内容还不够完整，缺乏对会计假设的研究等；
是由互相关联的目标和基本概念所组成的逻辑一致 的体系，一般包括财务会计的目标、会计信息的质量特 征、财务报表要素、财务报表的确认与计量等。
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《会计理论》第3章－财务会计理
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论结构
❖ 财务会计概念框架是一系列由财务报告目标 和受目标决定的其他基本概念组成的一套理 论体系。
——葛家澍, 陈朝琳. 财务报告概念框架的新 篇章. 会计研究. 2011（3）.
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关于通用财务报告的目标，SFAC No.8指出：
• 通用财务报告的目标是向现有和潜在的投资者、贷款人和其 他债权人提供关于报告主体的财务信息，从而有助于他们做 出向报告主体提供资金的决策，包括购买、抛售或持有权益 和债务工具的决策，以及提供或收回贷款和其他形式信贷的 决策。
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具体准则在制定和解决很多有争议的会计问题，如养老 金会计时尚不能发挥预期的指导作用；
CF不是万能的，它不能解决会计准则制定过程 中的所有会计问题。
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（21.）其英国他的国财务家会计的概财念框务架会计概念框架
1999年，英国会计准则委员会（Accounting Standards Board，ASB）发布《财务报告原 则公告》
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从1978至2000年，FASB共发布了七号概念公告， 形成了一个比较完整的财务会计概念框架体系。
➢ 第1号《企业财务报告的目标》（1978.11） ➢ 第2号《会计信息的质量特征》（1980.5） ➢ 第3号《企业财务报表的要素》（1980.12） ➢ 第4号《非营利组织财务报告的目标》（1980.12） ➢ 第5号《企业财务报表的确认与计量》（1984.12） ➢ 第6号《财务报表的要素》（取代第3号，1985.12） ➢ 第7号《在会计计量中使用现金流量信息及现值》
▲ CF是会计界重视理论研究的产物，其目
的在于通过明确财务会计的一些核心概念，
以指导会计准则的制定和应用。
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1. 财务会计概念框架的形成与发展 2. 其他国家的财务会计概念框架 3. 国际会计组织的财务会计概念框架 4. 中国的财务会计概念框架研究
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1. 财务会计概念框架的形成与发 展
指导FASB制定会计准则；
在缺乏特定会计准则的情况下，为解决问题提供一个 参考框架；
增强使用者对财务报表的理解和信心；
通过减少会计备选方法来增强财务报表的可比性。
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财务会计概念框架的作用
❖ 可作为会计准则制定的指南和判断现行准则是否恰当的依据；
❖ 帮助会计信息使用者更好的理解财务报告所提供信息的目的、 内容与局限性，以作出合理决策；
为并收到了积极的效果，引起许多国家争相仿 效。
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由于缺乏一套首尾一致的理论框架，先后形成 的相关会计原则在概念运用、处理程序与方法 上存在不协调、甚至前后矛盾的现象。社会各 界对会计职业界、会计准则的批评不断。
1973年，美国财务会计准则委员会（FASB） 顺应潮流，自成立伊始，便将研究财务会计概 念框架作为主要的工作内容 。
内容提要
一、财务会计概念框架概述 二、财务报告的目标 三、会计信息质量特征 四、财务报表要素的确认与计量
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一、财务会计概念框架概述
财务会计概念框架（conceptual framework of financial accounting，CF），又称财务会计概念体系、 财务会计理论结构，是一套用来指导并评价会计准则的 基本理论框架。
（2000.2）
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• 随着社会经济环境和需求的变化，以及会计理论研 究的深化，尤其是会计准则的国际趋同，FASB于 2010年9月又发布第8号概念公告（SFAC No.8） ，取代第1号和第2号财务会计概念公告。
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SFAC No.8名为《财务报告的概念框架》，由三部分 内容构成： 1. 通用财务报告的目标； 2. 报告主体； 3. 财务信息质量特征。
❖ 财务报表的目的、报告主体、财务信息的质量持征、 财务报表的要素、财务报表的确认与计量、财务信 息的呈报等。
❖ 与美国财务会计概念框架大同小异
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（22.）其加他拿国大的家财的务会财计务概会念框计架概念框架
➢ 1987年，加拿大会计准则委员会（AcSB）的《财务 报表概念》——对美国的模仿
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此段表述说明三个问题：
• 首先，主要信息使用者是投资者和债权人，即通用财务报告 主要是为这两类信息使用者提供财务信息；
• 其次，信息使用者不仅包含现有投资者和债权人，还包括有 可能为报告主体提供资金的潜在的投资者和债权人；
• 第三，财务报告的目标主要是有助于信息使用者做出决策， 即FASB将财务报告的目标定位于决策有用观。
20世纪初，在美国会计实务处于严重自由化时 期。特别是1929—1933年经济危机以后，社
会各界强烈呼吁加强对会计行业的监管，美国 证监会（SEC）成立，承担制定和审核会计准 则美国率先采用一般公 认会计原则（Generally Accepted Accounting Principles，GAAP）来规范上市公司的会计行