IASB框架.doc

? Home ? Site Map ? Standards ? Interpretations ? Agenda ? Structure ? Newsletter ? Resources ? Countries/Regions ? Links ? Search IASB FRAMEWORK THE FRAMEWORK FOR THEPREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS HISTORY OF THE FRAMEWORK April 1989 Framework for the Preparation and Presentation of Financial Statements (the Framework) was approved by the IASC Board July 1989 Framework was published April 2001 Framework adopted by the IASB. RELATED INTERPRETATIONS Issues Relating to The Framework that IFRIC Did Not Add to Its Agenda AMENDMENTS UNDER CONSIDERATION BY THE IASB IASB Project on Conceptual Framework. PURPOSE AND STATUS OF THE FRAMEWORK The IASBs Framework for the Preparation and Presentation of Financial Statements describes the basic concepts by which financial statements are prepared. The Framework serves as a guide to the Board in developing accounting standards and as a guide to resolving accounting issues that are not addressed directly in an International Accounting Standard or International Financial Reporting Standard or Interpretation. In the absence of a Standard or an Interpretation that specifically applies to a transaction, management must use its judgement in developing and applying an accounting policy that results in information that is relevant and reliable. In making that judgement, IAS 8.11 requires management to consider the definitions, recognition criteria, and measurement concepts for assets, liabilities, income, and expenses in the Framework. This elevation of the importance of the Framework was added in the 2003 revisions to IAS 8. THE IASB FRAMEWORK The Framework: Defines the objective of financial statements; Identifies the qualitative characteristics that make information in financial statements useful; and Defines the basic elements of financial statements and the concepts for recognising and measuring them in financial statements. [Framework, paragraph 1, hereafter abbreviated F.1] General Purpose Fina