中财chapter12选择题会出到.ppt

Slide 1-* Chapter 2-* 第一章第二章是选择题会出到 重点就是讲IASB简介，和概念框架。 The objective of financial reporting places most emphasis on: reporting to capital providers. reporting on stewardship. providing specific guidance related to specific needs. providing information to individuals who are experts in the field. Review Question 第一个要知道我们提供信息的重点是什么。 Objective of Financial Accounting LO 4 Identify the objectives of financial reporting. Two Major Organizations: 这是国际准则，也就是我们这个课本所准从的准则。 International Accounting Standards Board (IASB) Issues International Financial Reporting Standards (IFRS). Standards used on most foreign exchanges. Standards used by foreign companies listing on U.S. securities exchanges. IFRS used in over 115 countries. LO 5 Identify the major policy-setting bodies and their role in the standard-setting process. Standard-Setting Organizations Two Major Organizations: 美国的准则 Financial Accounting Standards Board (FASB) Issues Statements of Financial Accounting Standards (SFAS). Required for all U.S.-based companies. LO 5 Identify the major policy-setting bodies and their role in the standard-setting process. Standard-Setting Organizations What the public thinks accountants should do vs. what accountants think they can do. Financial Reporting Challenges The Expectations Gap 这是外行人觉得我们会计该干嘛的与我们实际会怎么做的区别。 LO 7 Describe the challenges facing financial reporting. Significant Financial Reporting Issues我们提供会计信息的考虑到的一些要素。 Non-financial measurements Forward-looking information Sort assets Timeliness LO 5 Identify the major policy-setting bodies and their role in the standard-setting process. Standard-Setting Organizations Illustration 1-4 International Standard-Setting Structure 这是国际准则制定机构的4个组成部分，大家有个印象就好。 Due Process Illustration 1-4 International Standard-Setting Structure IASB的如何制定出或修改其准则的步骤。 LO 5 Identify the major policy-setting bodies and their role in the standard-setting process. IFRS is comprised of: IFRS的组成部分，这个要好好看看。 International Financial Reporting St