ACCA考试《公司报告P》知识辅导.doc

ACCA考试《公司报告P2》知识辅导2 本文由高顿ACCA整理发布，转载请注明出处 　　RELEVANT TO ACCA QUALIFICATION PAPER F7 AND P2? 　　Studying Paper F7 or P2 ? 　　Performance objectives 10 and 11 are relevant to this exam ? 　　The IASB抯 Conceptual Framework for Financial Reporting ? 　　I am from England, and here in the UK, unlike most countries, our system of ? 　　government has no comprehensive written constitution. Many countries do ? 　　have such constitutions and in these circumstances the laws of the land are ? 　　shaped and influenced by the constitution. Now while the International ? 　　Accounting Standards Board （IASB） is not a country it does have a sort of ? 　　constitution, in the form of the Conceptual Framework for Financial Reporting ? 　　（the Framework）， that proves the definitive reference document for the ? 　　development of accounting standards. The Framework can also be described ? 　　as a theoretical base, a statement of principles, a philosophy and a map. By ? 　　setting out the very basic theory of accounting the Framework points the way ? 　　for the development of new accounting standards. It should be noted that the ? 　　Framework is not an accounting standard, and where there is perceived to be a ? 　　conflict between the Framework and the specific provisions of an accounting ? 　　standard then the accounting standard prevails. ? 　　Before we look at the contents of the Framework, let us continue to put the ? 　　Framework into context. It is true to say that the Framework: ? 　　seeks to ensure that accounting standards have a consistent approach to ? 　　problem solving and do not represent a series of ad hoc responses that ? 　　address accounting problems on a piece meal basis ? 　　assists the IASB in the development of coherent and consistent ? 　　accounting standards ? 　　is not a standard, but rather acts as a guide to the preparers of financial ? 　　statements to enable them to resolve accounting issues that are not ? 　　addressed directly in a standard ? 　　is an incredibly important and influential d