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Statement of Financial Accounting Concepts NO. 1 as amended.pdf

Statement of Financial Accounting Concepts NO. 1 as amended.pdf

ID：49847981

大小：128.32 KB

页数：18页

时间：2020-03-05

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1、FinancialAccountingStandardsBoardORIGINALPRONOUNCEMENTSASAMENDEDStatementofFinancialAccountingConceptsNo.1ObjectivesofFinancialReportingbyBusinessEnterprisesCopyright©2008byFinancialAccountingStandardsBoard.Allrightsreserved.Nopartofthispublicationmaybereproduced,storedinaretriev

2、alsystem,ortransmitted,inanyformorbyanymeans,electronic,mechanical,photocopying,recording,orotherwise,withoutthepriorwrittenpermissionoftheFinancialAccountingStandardsBoard.CON1StatementofFinancialAccountingConceptsNo.1ObjectivesofFinancialReportingbyBusinessEnterprisesSTATUSIssu

3、ed:November1978Affects:NootherpronouncementsAffectedby:NootherpronouncementsHIGHLIGHTS[BestunderstoodincontextoffullStatement]•Financialreportingisnotanendinitselfbutisintendedtoprovideinformationthatisusefulinmakingbusinessandeconomicdecisions.•TheobjectivesofÞnancialreportingar

4、enotimmutableÑtheyareaffectedbytheeconomic,legal,political,andsocialenvironmentinwhichÞnancialreportingtakesplace.•TheobjectivesarealsoaffectedbythecharacteristicsandlimitationsofthekindofinformationthatÞnancialreportingcanprovide.−Theinformationpertainstobusinessenterprisesrathe

5、rthantoindustriesortheeconomyasawhole.−Theinformationoftenresultsfromapproximate,ratherthanexact,measures.−TheinformationlargelyreßectstheÞnancialeffectsoftransactionsandeventsthathavealreadyhappened.−Theinformationisbutonesourceofinformationneededbythosewhomakedecisionsaboutbusi

6、nessenterprises.−Theinformationisprovidedandusedatacost.•TheobjectivesinthisStatementarethoseofgeneralpurposeexternalÞnancialreportingbybusinessenterprises.−Theobjectivesstemprimarilyfromtheneedsofexternaluserswholacktheauthoritytoprescribetheinformationtheywantandmustrelyoninfor

7、mationmanagementcommunicatestothem.−Theobjectivesaredirectedtowardthecommoninterestsofmanyusersintheabilityofanenterprisetogeneratefavorablecashßowsbutarephrasedusinginvestmentandcreditdecisionsasareferencetogivethemafocus.Theobjectivesareintendedtobebroadratherthannarrow.−Theobj

8、ectivespertaintoÞnancialreportingandaren

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