财务会计与概念框架.pptVIP

第二层级：基本概念 基本信息质量特征——相关性 　　 相关性Relevance 预测价值 Predicative Value 确认价值 Confirmatory Value 重要性 Materiality 基本质量特征 Fundamental Quality 基本质量特征的构成要素 Ingredients of the Fundamental Quality Financial information has predictive value if it has value as an input to predictive processes used by investors to form their own expectations about the future. 第二层级：基本概念 基本信息质量特征——相关性 　　 相关性 Relevance 预测价值 Predicative Value 确认价值 Confirmatory Value 重要性 Materiality 基本质量特征 Fundamental Quality 基本质量特征的构成要素 Ingredients of the Fundamental Quality Relevant information also helps users confirm or correct prior expectations. 第二层级：基本概念 基本信息质量特征——相关性 　　 相关性Relevance 预测价值 Predicative Value 确认价值 Confirmatory Value 重要性 Materiality 基本质量特征 Fundamental Quality 基本质量特征的构成要素 Ingredients of the Fundamental Quality Information is material if omitting it or misstating it could influence decisions that users make on the basis of the reported financial information. 公司A 公司B Sales 10,000,000 100,000 Cost expense 9,000,000 90,000 Income from operation 1,000,000 10,000 Unusual gain 20,000 5,000 第二层级：基本概念 基本信息质量特征——忠实表述 忠实表述 Faithful Representation 完整 Completeness 中立 Neutrality 无误 Free from Error 忠实表述意味着数字和描述要与实际情况相符。 Faithful representation means that the numbers and descriptions match what really existed or happened. 基本质量特征 Fundamental Quality 基本质量特征的构成要素 Ingredients of the Fundamental Quality 第二层级：基本概念 基本信息质量特征——忠实表述 忠实表述 Faithful Representation 完整 Completeness 中立 Neutrality 无误 Free from Error 基本质量特征 Fundamental Quality 基本质量特征的构成要素 Ingredients of the Fundamental Quality Completeness means that all the information that is necessary for faithful representation is provided. 第二层级：基本概念 基本信息质量特征——忠实表述 忠实表述 Faithful Representation 完整 Completeness 中立 Neutrality 无误 Free from Error 基本质量特征 Fundamental Quality 基本质量特征的构成要素 Ingredients of the Fundamental Quality Neutrality means that a company cannot select information to favor one set of interested parties over another. 第二层级：基本概念 基本信