财务报告概念框架与 国际财务报告准则的最新发展动态

1. 财务报告概念框架与国际财务报告准则的最新发展动态财务报告概念框架与国际财务报告准则的最新发展动态 季小琴

3. 这是一本关于华尔街历史的书，也是一本关于美国金融史和经济史的书。它所描述的历史事件使我们清晰地看到，在很大程度上，华尔街推动了美国从一个原始而单一的经济体成长为一个强大而复杂的经济体。在美国经济发展的每一个阶段中，以华尔街为代表的美国资本市场都扮演着重要的角色。华尔街为美国经济的发展提供源源不断的资金，实现社会资源的优化配置，而华尔街本身也伴随着美国经济的发展而成长为全球金融体系的中心。美国经济的成功是资本市场和实体经济之间协同发展很好的例证。这是一本关于华尔街历史的书，也是一本关于美国金融史和经济史的书。它所描述的历史事件使我们清晰地看到，在很大程度上，华尔街推动了美国从一个原始而单一的经济体成长为一个强大而复杂的经济体。在美国经济发展的每一个阶段中，以华尔街为代表的美国资本市场都扮演着重要的角色。华尔街为美国经济的发展提供源源不断的资金，实现社会资源的优化配置，而华尔街本身也伴随着美国经济的发展而成长为全球金融体系的中心。美国经济的成功是资本市场和实体经济之间协同发展很好的例证。 节选《序》——易纲

4. 经济周期是人类本性所导致的必然结果。当经济好的时候，人们对未来过于乐观，盲目扩张，该裁减的冗员没有裁减。于是，坏年景很快就来了，人们又变得过于悲观，这样周而复始，循环往复。当市场崩溃时，每个人都想要现金或黄金，可是，此时市场上恰恰最缺乏流动性。因为没有作为最后贷款人的中央银行，人们就会失去信心，所以，历史上的美国经常面临恐慌，也经常经历比其他国家更为迅猛的繁荣和更为深重的崩溃，美国经济周期的振幅也远远大于欧洲。经济周期是人类本性所导致的必然结果。当经济好的时候，人们对未来过于乐观，盲目扩张，该裁减的冗员没有裁减。于是，坏年景很快就来了，人们又变得过于悲观，这样周而复始，循环往复。当市场崩溃时，每个人都想要现金或黄金，可是，此时市场上恰恰最缺乏流动性。因为没有作为最后贷款人的中央银行，人们就会失去信心，所以，历史上的美国经常面临恐慌，也经常经历比其他国家更为迅猛的繁荣和更为深重的崩溃，美国经济周期的振幅也远远大于欧洲。 • 节选《华尔街的昨天和今天——译者和作者的对话》

5. 但是，有趣的是，这些股市崩溃，也有对美国经济有利的一面。在历史上相当长的时间里，英国比美国富有得多，美国人修建铁路，开办工厂，需要资金，英国人则到美国股市来投资。美国人修成了铁路和工厂，英国人成为了这些铁路和工厂的所有者。但是，当股市崩溃时，英国人就会把这些股票低价抛售给美国人。结果，美国人既得到了铁路和工厂，又拿回了这些铁路和工厂的所有权，变相地洗劫了英国的财富。但是，有趣的是，这些股市崩溃，也有对美国经济有利的一面。在历史上相当长的时间里，英国比美国富有得多，美国人修建铁路，开办工厂，需要资金，英国人则到美国股市来投资。美国人修成了铁路和工厂，英国人成为了这些铁路和工厂的所有者。但是，当股市崩溃时，英国人就会把这些股票低价抛售给美国人。结果，美国人既得到了铁路和工厂，又拿回了这些铁路和工厂的所有权，变相地洗劫了英国的财富。 • 节选《华尔街的昨天和今天——译者和作者的对话》 报告人：王昌锐

6. 从长期来看，一个完全自由的市场是一定会崩溃的。胡佛曾说过，资本主义的最大问题是资本家本身——他们太贪婪，他们总是牺牲市场整体利益来服务于他们自己的利益。任何一个市场都需要警察和裁判，你可以想象，一个没有警察的社会人们甚至可能在停车场里相互杀戮，一场没有裁判的橄榄球赛将会是一场灾难。一个自由的市场并不是一个没有监管的市场，市场需要有人仲裁，也需要有人来制订规则。但我们必须要保证裁判的公正性，要特别小心是谁在制订规则，规则是服务于谁的利益。从长期来看，一个完全自由的市场是一定会崩溃的。胡佛曾说过，资本主义的最大问题是资本家本身——他们太贪婪，他们总是牺牲市场整体利益来服务于他们自己的利益。任何一个市场都需要警察和裁判，你可以想象，一个没有警察的社会人们甚至可能在停车场里相互杀戮，一场没有裁判的橄榄球赛将会是一场灾难。一个自由的市场并不是一个没有监管的市场，市场需要有人仲裁，也需要有人来制订规则。但我们必须要保证裁判的公正性，要特别小心是谁在制订规则，规则是服务于谁的利益。 • 节选《华尔街的昨天和今天——译者和作者的对话》

7. Topic lists IASB/FASB财务报告概念框架最新进展 财务报告概念框架与公认会计准则 各国财务报告概念框架发展情况 IASB/FASB联合概念框架 FASB SFAS No 8 IASB： 2010财务报告概念框架 国际财务报告准则的最新发展 总体情况 财务报表列报准则最新变化 收入准则的最新变化

8. 第一部分：财务报告概念框架最新发展

9. The Nature of Accounting 艺术论（arts） 服务活动论（service activity） 信息系统论（information system） 管理活动论（management activity） 管理工具论（management tools） 受托责任观（stewardship, or accountability） 会计契约观（accounting contracts）

10. 信息系统论（information system） 确认（recognition） 计量（measurement） 记录（recording） 报告（reporting）

11. 辅修论文选题与会计基本理论问题 人力资源会计问题（Human Resources Accounting，HR） 环境会计问题（Environmental Accounting） 企业社会责任披露（Corporate Social Responsibility disclosure，CSR） 会计信息披露问题（accounting information disclosure） 会计信息失真 企业内部控制（Internal Control）与公司治理问题（Corporate Governance）

12. 辅修论文选题与会计基本理论问题 后金融危机时代公允价值计量问题（Fair Value Measurement Post-financial crisis） 会计职业道德问题（Accounting Ethics） 政府会计（governmental accounting）

13. 1 Conceptual Framework and GAAP 财务报告概念框架（Conceptual Framework ） 公认会计准则（实务） Generally Accepted Accounting Principles or Generally Accepted Accounting Practice（GAAP）

14. ‘A constitution, a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function and limits of financial accounting and financial statements. Conceptual Framework

15. Conceptual Framework The fundamentals are the underlying concepts of accounting, concepts that guide the selection of events to be accounted for, the measurement of those events, and the means of summarizing and communicating them to interested parties. (Scope and Implications of the Conceptual Framework Project, FASB, 1976, p.2.)

16. 概念框架 概念框架是“宪法”，是由相互依存的目标和基本概念组成的体系，能够产生一以贯之的准则并制约着财务会计和财务报表的性质、职能和界限。框架的最主要内容是有关会计的基本概念，这些概念指导着对要进行核算的事项（交易）的选择、这些事项的计量以及汇总这些事项并向感兴趣的人士传输信息的方式。

17. Conceptual Framework A Conceptual Framework, is a statement of generally accepted theoretical principles which form the frame of reference for financial reporting. (ACCA, Financial reporting, F7） These theoretical principles provide the basis for the development of new accounting standards and the evaluation of those already in existence

18. Conceptual Framework A Conceptual Framework will form the theoretical basis for determining which events should be accounted for, how they should be measured and how they should be communicated to the user. Although it is theoretical in nature, a conceptual framework for financial reporting has highly practical final aims.

19. Generally Accepted AccountingPrinciples (GAAP) GAAP are the guidelines, procedures, and practices that a company is required to use in recording and reporting the accounting information in its audited financial statements. They are like laws and are the rules that must be followed in financial reporting.

20. Hierarchy of Sources of GAAP A.Pronouncements of authoritative bodies (FASB, APB, CAP, SEC). B.Pronouncements of bodies of expert accountants that have been exposed for public comment. C. Pronouncements of bodies of expert accountants that have not been exposed for public comment. Continued

21. Hierarchy of Sources of GAAP D.Widely accepted practices and pronouncements representing prevalent practice in a particular industry or applications to specific circumstances. E.Other accounting literature.

22. GAAP GAAP signifies all the rules, from whatever source, which govern accounting In individual countries this is seen primarily as a combination of: National company law National accounting standards Local stock exchange requirements Also include non-mandatory sources such as International accounting standards Statutory requirements in other countries

23. 概念框架作用 Assist auditors in forming an opinion whether financial statements conform with IAS/IFS/ US GAAP/ UK FRS Assist users of financial statements in interpreting the information contained in financial statements prepared in conformity with IAS Provide those who are interested in the work of FASB/IASC/ASB with information about its approach to the formulation of IAS(ACCA textbook)

24. 性质和地位 Generally-Agreed (accepted) theory underpinning financial accounting , designed to underpin the development of accounting standards It is not an accounting standard itself. Nothing in the Framework overrides a specific national or international accounting standard

25. FASB 的概念框架 SFAC No.1 Objective of Financial Reporting by Business Enterprises(Nov. 1978) SFAC No.2 Qualitative Characteristics of Accounting Information(May 1980) SFAC No.3 Elements of Financial Statements( 1980, suspended by No.6) SFAC No.4, Objective of Financial Reporting by Non-Business Organizations(Nov. 1978) SFAC No. 5 Recognition and Measurement in Financial Statements of Business Enterprises( Dec. 1984) SFAC No.6 Elements of Financial Statements(Dec1985) SFAC No.7 Using Cash Flow Information and Present Value in Accounting Measurements(Feb 2000）

26. The IASB’s Framework（1989） The objective of financial statements Underlying assumptions( Accounting postulate) Qualitative characteristics of financial statements The elements of financial statements Recognition of the elements of financial statements Measurement of the elements of financial statements Concepts of capital and capital maintenance

27. ASB’S SoP chapter1. the objective of Financial statements chapter2. The reporting entity chapter3. The qualitative characteristics of financial statements chapter4. The elements of Financial Statements chapter5. Recognition in Financial Statements chapter6. Measurement in Financial Statements chapter7. Presentation of financial information Chapter8 Accounting for interests in other entities

28. Conceptual Framework Overview Objectives of Financial Reporting Qualitative Characteristics of Information Accounting Elements of Financial Statements Recognition and Measurement Concepts Assumptions Principles Constraints

29. 财务报告概念框架内容 财务报告目标 基本假设 财务报告信息质量特征 财务报表要素 财务报表要素的确认 财务报表要素的计量 财务报告

30. 2 IASB/FASB Joint Conceptual Framework Project Objective： to develop a common and improved conceptual framework that will replace both Boards’ existing conceptual frameworks.

31. IASB/FASB Joint Conceptual Framework Project A Objectives and qualitative characteristics B Definitions, recognition and de-recognition of elements of financial statements C Initial and subsequent measurement of elements of financial statements D Reporting entity concept E Boundaries of financial reporting, and presentation and disclosure F Purpose and status of the framework G Application of the framework to not-for-profit entities H Remaining issues,

32. IASB/FASB Joint Conceptual Framework Project DISCUSSION PAPER(2006) Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information EXPOSURE DRAFT(2008)

33. FASB SFAS No 8 Statement of Financial Accounting Concepts No. 8 (September 2010 ) Conceptual Framework for Financial Reporting Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information

34. IASB Conceptual Framework for Financial Reporting 2010 INTRODUCTION Purpose and status Scope CHAPTERS 1 The objective of general purpose financial reporting OB1–OB21 2 The reporting entity to be added 3 Qualitative characteristics of useful financial information QC1–QC39 4 The Framework (1989): the remaining text Underlying assumption 4.1 The elements of financial statements 4.2–4.36 Recognition of the elements of financial statements 4.37–4.53 Measurement of the elements of financial statements 4.54–4.56 Concepts of capital and capital maintenance 4.57–4.65

35. IASB Conceptual Framework for Financial Reporting 2010—Objectives The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the entity. Those decisions involve buying, selling or holding equity and debt instruments, and providing or settling loans and other forms of credit

36. IASB Conceptual Framework for Financial Reporting 2010—Objectives Information about a reporting entity’s economic resources, claims, and changes in resources and claims Economic resources and claims Changes in economic resources and claims

37. IASB Conceptual Framework for Financial Reporting 2010—Objectives OB15 Changes in a reporting entity’s economic resources and claims result from that entity’s financial performance (see paragraphs OB17–OB20) and from other events or transactions such as issuing debt or equity instruments (see paragraph OB21). To properly assess the prospects for future cash flows from the reporting entity, users need to be able to distinguish between both of these changes.

38. IASB Conceptual Framework for Financial Reporting 2010—Objectives OB16 Information about a reporting entity’s financial performance helps users to understand the return that the entity has produced on its economic resources. Information about the return the entity has produced provides an indication of how well management has discharged its responsibilities to make efficient and effective use of the reporting entity’s resources.

39. IASB Conceptual Framework for Financial Reporting 2010—Objectives Information about the variability and components of that return is also important, especially in assessing the uncertainty of future cash flows. Information about a reporting entity’s past financial performance and how its management discharged its responsibilities is usually helpful in predicting the entity’s future returns on its economic resources.

40. 关于财务报告目标的最新变化 财务报告的两大目标 决策有用观 受托责任观 财务报告的单一目标

41. 通用财务报告的目标 目标在概念框架中的地位 谁是财务信息的主要使用者 他们需要信息的总目标 为满足主要使用者的需要，财务报告能够提供哪些信息，这些信息性质特点（作用）如何

42. 你的观点？ 受托责任观与会计本质 受托责任观与财务报告概念框架的其他内容 会计信息质量特征 受托责任观与会计计量 受托责任观与资产要素的定义 受托责任观与公司治理 受托责任观与社会环境报告 受托责任观与会计诚信

43. IASB CF2010: Qualitative Characteristics Fundamental qualitative characteristics Relevance Materiality Faithful representation Applying the fundamental qualitative characteristics Enhancing qualitative characteristics Comparability Verifiability Timeliness Understandability Applying the enhancing characteristics THE COST CONSTRAINT ON USEFUL FINANCIAL REPORTING

44. Financial Reporting Financial Statements Statement of financial position Comprehensive income Statement of cash flows Statement of changes in equity Notes to the financial statement Management Discussion and Analysis Other reports

45. Traditional Assumptions of the Accounting Model Accounting entity. Going concern. Arm’s-length transactions. Accounting period Stable monetary unit.

46. Main References 葛家澍 陈朝琳．《财务报告概念框架的新篇章——评美国FASB第8号概念公告》．（2010年9月）《会计研究》，2011年第3期 FASB. Statement of Financial Accounting Concepts No. 8 (September 2010 ) IASB Conceptual Framework for Financial Reporting 2010 www.iasb.org

47. IASB IASs or IFRSs IFRS1 First-time Adoption of International Financial Reporting Standards 《IFRS1——初次采用国际财务报告准则》 IFRS2 Share-based Payment 《IFRS2——以股份为基础的支付》 IFRS3 Business Combinations 《IFRS3——企业合并》 IFRS4 Insurance Contracts

48. IASB IFRSs or IASs 《IFRS4——保险合同》 IFRS5 Non-current Assets Held for Sale and Discontinued Operations 《IFRS5——持有以备出售的非流动资产和终止经营》 IFRS6 Exploration for and Evaluation of Mineral Resources 《IFRS6——矿产资源的勘探和评价》 IFRS7 Financial Instruments: Disclosure 《IFRS7——金融工具：披露》

49. IASB IFRSs or IASs IAS 1 Presentation of Financial Statements 《IAS1——财务报表的列报》 IAS 2 Inventories 《IAS2——存货》 《IAS3》被《IAS27》和《IAS28》取代 《IAS4》被《IAS16》、《IAS22》和《IAS38》取代 《IAS5》被《IAS1》取代 《IAS6》被《IAS15》取代 IAS 7 Cash Flow Statements 《IAS7——现金流量表》

50. IASB IASs or IFRSs IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重大差错和会计政策变更》 《IAS9》被《IAS38》取代 IAS 10 Events after the Balance Sheet Date 《IAS10——资产负债表日后事项》 IAS 11 Construction Contracts 《IAS11——建造合同》