CFA一级复习精华材料FSA部分

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1、TheFrameworkofFRSStandard-settingbodies1.FinancialAccountingStandardsBoard(FASB)2.TheStatementofFinancialAccountingStandards(SFAS)3.GenerallyAcceptedAccountingPrinciple(GAAP)Desirableattributesofstandard-setters:1.Observehighprofessionalstandards.2.Haveadequateauthority,resources,andcompetencies

2、toaccomplishitsmission.3.Haveclearandconsistentstandard-settingprocesses.4.Guidedbyawell-articulatedframework.5.Operateindependentlywhilestillseekinginputfromstakeholders.6.Shouldnotbecompromisedbyspecialinterests.7.Decisionsaremadeinthepublicinterest.1.InternationalAccountingStandardsBoard(IASB

3、)2.TheInternationalAccountingStandards(IAS)，TheInternationalFinancialReportingStandards(IFRS)3.IFRSRegularlyauthoritieslTheSecuritiesandExchangeCommission(SEC)intheU.S.lTheFinancialServiceAuthority(FSA)intheU.K.lMostnationalauthoritiesbelongtotheInternationalOrganizationofSecuritiesCommissions(I

4、OSCO)AcoreobjectiveofIOSCOistoensurethatmarketsarefair,efficient,andtransparent.IOSCOareto:(1)protectinvestors;(2)ensurethefairness,efficiency,andtransparencyofmarkets;and(3)reducesystemicrisk,andithasagoalofuniformfinancialregulationsacrosscountries.Barrierstodevelopingoneuniversallyacceptsetof

5、financialreportingstandard：1.Differentstandard-settingbodiesandtheregulatoryauthoritiesofdifferentcountriescananddodisagreeonthebesttreatmentofaparticularitemorissue.2.Politicalpressuresthatregulatorybodiesfacefrombusinessgroupsandotherswhowillbeaffectedbychangesinreportingstandards.IASBconceptu

6、alframeworkFundamentalprinciplesforpreparingF/S:AACCFGMNR1.Goingconcernbasis2.Accrualbasisofaccounting3.Fairpresentation4.Consistency5.Materiality：freeofmisstatementsoromissions，重大性，重大的才是相关的6.Comparativeinformation7.Aggregation：Aggregationofsimilaritemsandseparationofdissimilaritems.8.Nooffsetti

7、ng，不允许相互抵消9.Reportingfrequency：Coherentfinancialreportingframework：1.Transparency；2.Comprehensiveness；3.ConsistencyBarrierstocreatingacoherentfinancialreportingframework：1.Valuation；2.Standardsetting："principles-based"approa