财报目与会计要素定义.pdfVIP

一.财报的目的:

Provideinformationaboutthereportingentitythatisusefultoexistingandpotentialinvestors,

leadersandothercreditorsinmakingdecisionsaboutprovidingresourcestotheentity,

suchasbuyingorsellingequityanddebtinstruments.

二.准则优于框架:

TheConceptualFrameworkisnotaStandard.NothinginthisConceptualFramework

overridesanyspecificStandards.框架永不于具体准则

Fundamentalqualitativecharacteristics:relevancefaithfulrepresation

Enhancingqualitativecharacteristics:comparabilityverifiabilityunderstandabilitytimeliness

三.Costconstraint:Thebenefitsofreportingshouldjustifythecosts.

四.要素的定义

资产:control,pastevents,futureeconomicbenefits

负债:presentobliion,pastevents,outflowofeconomicbenefits

权益:residualinterestsinequityafterdeductingliabilities

收入:Increaseinassets/decreaseinliabilities,otherthancontributionofequityparticipants

费用:decreaseofassets/increaseofliabilities,otherthandistributionstoequityparticipants

五.控制的定义

Control控制--powertoobtainbenefitsfromtheasset

①howtouse/direct控制资产的使用方

②substantialbenefit获得实质性利益

Control中经济利益要素的确认:

1.Probale的流出/流入

2.Canbemeasuredwithreliability

Provision:

要确认:已经发生的义务

1.Willbefined1m$forenvironmentpollution

2.Willhavetopaycompensationtolocalresidentsof6

不要确认:还没且可不必发生的义务

Theregulatorrequestschangesbemadetoprocesscosting6

存货减值的reverse:冲回的减值准备以之前计提的减值为限

固定资产的初始计量:

1.Purchaseprice+importduties+non-refundablepurchasetaxes

2.Directattributablecosts:

一、财报的目的：

有关报告实体的信息，这些信息对于现有和潜在投资者、者和其他债权人做出有

关向实体资源（例如或股权和工具）的决策有用。

二.基准框架：

概念框架不是。本概念框架中的任何内容均不会覆盖任何特定。框架永不