财务会计与概念框架.ppt

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1、财务会计与财务会计概念框架FinancialAccounting&ConceptualFrame财务会计与会计准则FinancialAccounting&AccountingStandards财务会计与会计准则FinancialAccounting&AccountingStandards财务报表和财报告务FinancialStatements&FinancialReporting准则制定相关团体PartiesInvolvedinStandardsSettingGAAP&IFRS存在的问题IssuesinFinancialReporting●PoliticalEnviro

2、nment政治环境●FinancialReportingChallenges挑战●GAAP的来源●IFRS制定过程●SEC●FASB●IASB●Accounting&CapitalAllocation会计与资本分配●Objective目标●NeedtoDevelopStandards需要制定准则2财务会计概念框架ConceptualFramework财务会计概念框架ConceptualFramework概念框架ConceptualFrame第一层级：基本目标FirstLevel:BasicObjective第二层级：基本概念SecondLevel:Fundamental

3、Concepts第三层级：确认和计量ThirdLevel:Recognition&Measurement●BasicAssumption基本假设●BasicPrinciples基本原则●CostConstraint成本约束●QualitativeCharacteristics信息质量特征●BasicElements基本要素●Decision–usefulnessApproach决策有用观●Need需要●Development发展●Overview概览3财务报表与财务报告FinancialStatementsandReportingEssentialcharacteris

4、ticsofaccountingare:会计的基本特征是：theidentification,measurement,andcommunicationoffinancialinformationabout确认、计量和传递财务信息economicentitiesto经济主体interestedparties.利益集团Financialaccountingistheprocessthatculminatesinthepreparationoffinancialreportsontheenterpriseforusebybothinternalandexternalparti

5、es.管理会计：辨别、计量、分析和传递管理当局所需要的进行计划、控制和评价一个企业经营状况的财务信息。Managerialaccounting:istheprocessofidentifying,measuring,analyzing,andcommunicatingfinancialinformationneededbymanagementtoplan,control,andevaluateacompany’soperations.4财务报表与财务报告FinancialStatementsandReportingEconomicEntity经济主体FinancialI

6、nformationAccountingIdentifiesandMeasuresandCommunicatesFinancialStatements财务报表BalanceSheetIncomeStatementStatementofCashFlowsStatementofOwners’orStockholders’EquityNoteDisclosuresAdditionalInformation相关披露President’sletterProspectusesReportsfiledwithgovernmentalagenciesNewsreleasesForeca

7、stsEnvironmentalimpactstatementsEtc.IFRS,CAS,GAAP5财务报表与财务报告FinancialStatementsandReportingAccountingandCapitalAllocation会计与资本的分配Resourcesarelimited.Efficientuseofresourcesoftendetermineswhetherabusinessthrives.资源是有限的。对资源高效的使用决定一个企业是否能茁壮成长。6财务报表与财务报告FinancialStatementsandR