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1、FinancialAccountingStandardsBoardORIGINALPRONOUNCEMENTSASAMENDEDStatementofFinancialAccountingConceptsNo.2QualitativeCharacteristicsofAccountingInformationCopyright©2008byFinancialAccountingStandardsBoard.Allrightsreserved.Nopartofthispublicationmaybereproduced,storedinaretrievalsys
2、tem,ortransmitted,inanyformorbyanymeans,electronic,mechanical,photocopying,recording,orotherwise,withoutthepriorwrittenpermissionoftheFinancialAccountingStandardsBoard.CON2StatementofFinancialAccountingConceptsNo.2QualitativeCharacteristicsofAccountingInformationSTATUSIssued:May1980
3、Affects:NootherpronouncementsAffectedby:Paragraph4andfootnote2replacedbyCON6SUMMARYOFPRINCIPALCONCLUSIONSThepurposeofthisStatementistoexaminethecharacteristicsthatmakeaccountinginformationuseful.Thosewhoprepare,audit,anduseÞnancialreports,aswellastheFinancialAccountingStandardsBoard
4、,mustoftenselectorevaluateaccountingalternatives.ThecharacteristicsorqualitiesofinformationdiscussedinthisStatementaretheingredientsthatmakeinformationusefulandarethequalitiestobesoughtwhenaccountingchoicesaremade.AllÞnancialreportingisconcernedinvaryingdegreeswithdecisionmaking(tho
5、ughdecisionmakersalsouseinformationobtainedfromothersources).Theneedforinformationonwhichtobaseinvestment,credit,andsimilardecisionsunderliestheobjectivesofÞnancialreporting.Theusefulnessofinformationmustbeevaluatedinrelationtothepurposestobeserved,andtheobjectivesofÞnancialreportin
6、garefocusedontheuseofaccountinginformationindecisionmaking.Thecentralroleassignedtodecisionmakingleadsstraighttotheoverridingcriterionbywhichallaccount-ingchoicesmustbejudged.Thebetterchoiceistheonethat,subjecttoconsiderationsofcost,producesfromamongtheavailablealternativesinformati
7、onthatismostusefulfordecisionmaking.Evenobjectivesthatareorientedmoretowardsstewardshipareconcernedwithdecisions.Stewardshipdealswiththeefficiency,effectiveness,andintegrityofthesteward.TosaythatstewardshipreportingisanaspectofaccountingÕsdecisionmakingroleissimplytosaythatitspurpos
8、eistoguideactionsth
