摘要
2018年IASB新发布的《财务报告概念框架》与旧版相比,增加了计量、列报和披露以及终止确认等内容,更新了报表要素的定义、资产与负债纳入报表确认条件,澄清了受托责任、谨慎性、计量的不确定和实质重于形式等原旧版不够明确的内容。修订后的《财务报告概念框架》内容完整、逻辑一致、概念清晰,为IASB具体会计准则的制定提供了应遵循的基本原则、前提条件和边界范围,也促使我国和其他国家重新审视、修订与完善本国的会计准则,以实现与国际会计准则的趋同。
Compared with the old version,IASB′s newly released(2018)Financial Reporting Concept Framework increased the content of measurement,presentation,disclosure and de-recognition,updated the definition of the reporting elements and the conditions for the inclusion of assets and liabilities in the statement,and clarified the fiduciary responsibility,the cautiousness,the uncertainty of measurement,and the substance over the form,which were not clear enough in the old version.The revised Financial Reporting Concept Frameworkis complete,logically consistent and clear in concept.It provides basic principles,preconditions and boundary scope for the formulation of IASB specific accounting standards,and also promotes China and the world to re-examine their accounting standards,to revise and improve them,so as to achieve convergence with international accounting standards.
作者
喻均林
文卫
YU Jun-lin;WEN Wei(School of Accounting,Jiangxi University of Finance and Economics,Nanchang 330013,China;Yichun University,Yichun 336000,China)
出处
《湖南人文科技学院学报》
2019年第4期68-73,共6页
Journal of Hunan University of Humanities,Science and Technology
关键词
财务报告
概念框架
变迁分析
中国会计准则
financial reporting
conceptual framework
change analysis
Chinese accounting standards
