美国财务会计准则（完整英文原版）

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1、StatementofFinancialAccountingConceptsNo.7CON7StatusPageUsingCashFlowInformationandPresentValueinAccountingMeasurementsFebruary2000FinancialAccountingStandardsBoardoftheFinancialAccountingFoundation401MERRITT7,P.O.BOX5116,NORWALK,CONNECTICUT06856-5116Copyrigh

2、t©2000byFinancialAccountingStandardsBoard.Allrightsreserved.Nopartofthispublicationmaybereproduced,storedinaretrievalsystem,ortransmitted,inanyformorbyanymeans,electronic,mechanical,photocopying,recording,orotherwise,withoutthepriorwrittenpermissionoftheFinan

3、cialAccountingStandardsBoard.Page2StatementofFinancialAccountingConceptsNo.7UsingCashFlowInformationandPresentValueinAccountingMeasurementsFebruary2000CONTENTSParagraphNumbersGlossaryofTermsIntroduction.........................................................

4、........................................................1–11Scope.........................................................................................................................12–16PresentValueatInitialRecognitionorinFresh-StartAccountingMeasurement

5、.......................................................................................17–88PresentValueandFairValue.............................................................................25–38TheComponentsofaPresentValueMeasurement......................

6、......................39–71GeneralPrinciples...............................................................................................41TraditionalandExpectedCashFlowApproachestoPresentValue............42–61RelationshiptoAccountingforContingencies.......

7、................................55–61RiskandUncertainty.....................................................................................62–71RelevanceandReliability...................................................................................72–74Pre

8、sentValueintheMeasurementofLiabilities................................................75–88CreditStandingandLiabilityMeasurement.................................................78–88Accou