财务会计概念框架.pptVIP

1. 财务报告和财务报表 SFAC NO.6： Financial statements are a central feature of ?nancial reporting—a principal means of communicating ?nancial information to those outside an entity. A full set of financial statements for a period should show: Financial position at the end of the period Earnings for the period Comprehensive income for the period Cash flows during the period Investments by and distributions to owners during the period. 第三十一页，共七十三页。 第三十二页，共七十三页。 2.SFAC NO.6中提出的财务报表要素 资产(Assets) 负债(Liabilities) 产权或净资产(Equity or Net Assets) 业主投资(Investment by Owners) 分派业主款(Distribution to Owners) 综合