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1、外文翻译原文：ACommonFrameworkforAccountingStandardsInSeptember2010,theU.S.FinancialAccountingStandardsBoard(FASB)andtheInternationalAccountingStandardsBoard(IASB)completedthefirstphaseofaprojectthatwillinfluenceglobalstandardssettingformanyyearstocome.Specifically,theBoardsconve
2、rgedkeyportionsoftheirconceptualframeworks.Thismonth’scolumnwillexplainwhattheBoardshavedoneandthesignificanceoftheiraccomplishment.What’saConceptualFramework?Aconceptualframeworkforasetofaccountingstandardsisanexplicitdeclarationofthefundamentalconceptsonwhichthesetofstan
3、dardsisbased.Theconceptsaddressedbyconceptualframeworkstendtobegeneralinnature,broadinscope,andstableovertime.Forexample,aconceptualframeworktypicallywillidentifythekindsoffinancialstatementsthatreportingentitiesshouldprepare(balancesheet,incomestatement,etc.)anddefinetheb
4、asicelementsofthosefinancialstatements(assets,liabilities,income,expenses,etc.).Havingaconceptualframeworkeliminatestheneedforastandardssetter,suchastheFASBortheIASB,toreestablishcoreconceptseachtimeitdevelopsorupdatesastandard.Additionally,byconsistentlyreferringtoastable
5、conceptualframework,astandardssetterismorelikelytopromulgatestandardsthatareconsistentwitheachotheraswellaswithsignificantassumptionsandconstraints.TheconceptualframeworkofU.S.GenerallyAcceptedAccountingPrinciples(GAAP)isdocumentedinaseriesofStatementsofFinancialAccounting
6、Concepts(SFACs)issuedbytheFASB.TheIASBhasdocumentedtheconceptualframeworkofInternationalFinancialReportingStandards(IFRS)initsFrameworkforthePreparationandPresentationofFinancialStatements.Thoughsimilarinsomerespects,thetwoframeworkshavealwaysbeenseparateanddistinctfromeac
7、hother—untilrecently.AspartoftheireffortstoconvergethespecificstandardsthatcompriseU.S.GAAPandIFRS,theBoardshavebeguntoconvergetheirconceptualframeworksaswell.TheFASB-IASBConceptualFrameworkProjectInOctober2004,theFASBandtheIASBaddedajointconceptualframeworkprojecttotheira
8、gendas.Theobjectiveoftheprojectis“todevelopanimprovedcommonconceptualframeworkthatprovide
