财务会计概念框架教案分析.ppt

导言 某一会计观被肯定，往往并不是因为它是经过某种量化的逻辑推理而得出的，而仅仅是由于某一政府、组织或个人接受并肯定了这一观点。类似的情况在政治和宗教中也同样存在，政治和宗教都是人们之间相互关联的写照，都是以某种信仰为基础。 缺乏对过去的认知，预测的基础就不存在，缺乏对未来的关注，过去的认知是无用的。 哈耶克：“不容否认，从某种程度上来说，建立全面秩序的指导性模式将总是个乌托邦，其现状是一个遥不可及的相似，许多人就把这认为是根本不现实的。然而，只有通过经常坚持一个内在一致的、能够通过相同原则的一贯应用而实现的的模式的指导性观念，一个象为执行自发铁序职能的有效结构这样的东西才能实现”(转引Solomns.D.(1986)） 知识是通过有条不紊地删除信息而获得。也就是说，通过来自我们周围世界纷繁复杂的信息进行浓缩、抽象和编纂，将其转化为我们所能体会和认识的形式。这是一个十分基本的原理。 Conceptual Framework ‘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 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.) 概念框架 概念框架是“一部章程”，是由相互依存的目标以及与之相互联系的基本概念组成的、一个连贯的体系。它能导致相互一致的准则，并对财务会计的性质、作用和局限性做出规定。目标辫明会计的目的和意图。基本原理指会计的基本概念，他们指引应予会计处理的事项的选择、各项事项的计量、以及汇总并使之传递给利害关系集团的手段。由于这类概念派生其他概念，在制定、解释和应用会计与报告准则时又必须反复地引用他们。在这个意义上，这类概念是基本的。 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 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. 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 I