财务会计与概念框架

Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,财务会计与财务会计概念框架,Financial Accounting & Conceptual Frame,财务会计与会计准则,Financial Accounting & Accounting Standards,财务会计与会计准则,Financial Accounting & Accounting Standards,财务报表和财报告务,Financial Statements & Financial Reporting,准则制定相关团体,Parties Involved in Standards Setting,GAAP & IFRS,存在的问题,Issues in Financial Reporting,Political Environment,政治环境,Financial Reporting Challenges,挑战, GAAP,的来源, IFRS,制定过程, SEC, FASB, IASB,Accounting & Capital Allocation,会计与资本分配,Objective,目标,Need to Develop Standards,需要制定准则,2,财务会计概念框架,Conceptual Framework,财务会计概念框架,Conceptual Framework,概念框架,Conceptual Frame,第一层级：基本目标,First Level: Basic Objective,第二层级：基本概念,Second Level:,Fundamental Concepts,第三层级：确认和计量,Third Level: Recognition & Measurement,Basic Assumption,基本假设,Basic Principles,基本原则,Cost Constraint,成本约束,Qualitative Characteristics,信息质量特征,Basic Elements,基本要素,Decision usefulness Approach,决策有用观,Need,需要,Development,发展,Overview,概览,3,财务报表与财务报告,Financial Statements and Reporting,Essential characteristics,of accounting are:,会计的基本特征是：,the,identification,measurement, and,communication,of financial information about,确认、计量和传递财务信息,economic entities to,经济主体,interested parties.,利益集团,Financial accounting is the process that culminates in the preparation of financial reports on the enterprise for use by both internal and external parties.,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。,Managerial accounting,: is the process of identifying, measuring, analyzing, and communicating financial information needed by management to plan, control, and evaluate a companys operations.,4,财务报表与财务报告,Financial Statements and Reporting,Economic Entity,经济主体,Financial Information,Accounting,Identifies,and,Measures,and,Communicates,Financial Statements,财务报表,Balance Sheet,Income Statement,Statement of Cash Flows,Statement of Owners or Stockholders Equity,Note Disclosures,Additional Information,相关披露,Presidents letter,Prospectuses,Reports filed with governmental agencies,News releases,Forecasts,Environmental impact statements,Etc.,IFRS,CAS,GAAP,5,财务报表与财务报告,Financial Statements and Reporting,Accounting and Capital Allocation,会计与资本的分配,Resources are,limited,. Efficient use of resources often determines whether a business thrives.,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,Financial Statements and Reporting,Objective of Financial Reporting,财务报告的目标,Provide financial information about the reporting entity that is,useful,to,为以下报表使用者提供有用的信息（,Decision-Usefulness Approach,决策有用观）,present and potential equity investors,lenders, and,other creditors,in decisions about providing resources to the entity.,7,制定会计准则的需要,The Need to Develop Standards,Various users need financial information,Financial Statements,Balance Sheet,Income Statement,Statement of Stockholders Equity,Statement of Cash Flows,Note Disclosure,IFRS, GAAP, CAS,The accounting profession has attempted to develop a set of standards that are generally accepted and universally practiced.,8,会计准则制定机构,Parties Involved in Standard-Setting,美国,GAAP,制定机构,:,Securities and Exchange Commission (SEC).,美国证券交易委员会,American Institute of Certified Public Accountants (AICPA).,美国注册会计师协会,Financial Accounting Standards Board (FASB).,财务会计准则委员会,9,会计准则制定机构,Parties Involved in Standard-Setting,Securities and Exchange Commission (SEC),美国证券交易委员会,Established by federal government.,由联邦政府设立,Accounting and reporting for public companies.,Securities Exchange Act of 1934,1934,年证券交易法,Encouraged private standard-setting body.,鼓励私人的准则制定团体,SEC requires public companies to adhere to GAAP.,要求上市公司都遵循,GAAP,SEC Oversight.,监管职能,Enforcement Authority.,实施,10,会计准则制定机构,Parties Involved in Standard-Setting,American Institute of CPAs (AICPA),美国注册会计师协会,National professional organization,全国性的会计职业团体,Established the following:,成立以下组织,Committee on Accounting Procedures,会计程序委员会（,CAP,）,1939 to 1959,Issued 51 Accounting Research Bulletins (ARBs),会计研究公报,Problem-by-problem approach failed,就问题论问题的方法未能提供内在结构一致的会计准则体系,Accounting Principles Board,会计原则委员会（,APB,）,1959 to 1973,Issued 31 Accounting Principle Board Opinions (APBOs),Wheat Committee,避免政府成为准则制定者成立的一个委员会,recommendations adopted in 1973,11,会计准则制定机构,Parties Involved in Standard-Setting,Financial Accounting Standards Board (FASB),财务会计准则委员会,Wheat Committees recommendations resulted in creation of FASB.,Financial Accounting Foundation,Financial Accounting Standards Board,Financial Accounting Standards Advisory Council,Selects members of the FASB.,认命,FASB,的成员,Funds their activities.,提供活动资金,Exercises general oversight.,监管,Mission to establish and improve standards of financial accounting and reporting.,制定和改进财务会计报告准则,Consult on major policy issues.,对重大政策问题提供咨询,12,公认会计准则,Generally Accepted Accounting Principles,Principles that have,substantial authoritative support,.,Major sources of GAAP:,主要来源,:,FASB Standards, Interpretations, and Staff Positions.,FASB,的准则、解释和立场公告,APB Opinions. APB,的意见书,AICPA Accounting Research Bulletins,会计研究公报,13,会计准则制定机构,Parties Involved in Standard-Setting,International Accounting Standards Board (IASB),国际会计准则理事会,Composed of four organizations,由四个机构组成：,International Accounting Standards Committee Foundation (IASCF),国际会计准则委员会基金会,International Accounting Standards Board (IASB).,Standards Advisory Council,准则咨询委员会,International Financial Reporting Interpretations Committee (IFRIC),国际财务报导解释委员会,14,会计准则制定机构,Parties Involved in Standard-Setting,International Accounting Standards Board (IASB),国际会计准则理事会,IASB Mission Statement,Financial reporting standards for the world economy,“Our mission is to develop international Financial Reporting Standards (IFRS) that bring,transparency,accountability, and,efficiency,To financial market around the world.”,15,会计准则制定机构,Parties Involved in Standard-Setting,16,会计准则制定机构,Parties Involved in Standard-Setting,Hierarchy of IFRS IFRS,的层级,Companies first look to:,International Financial Reporting Standards;,International Accounting Standards; and,Interpretations originated by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC).,17,会计准则制定机构,Parties Involved in Standard-Setting,Types of Pronouncements,International Financial Reporting Standards.,Framework For Financial Reporting.,International Financial Reporting Interpretations.,18,会计准则制定机构,Parties Involved in Standard-Setting,How IASB develops IFRSs,IASB是如何制定准则的,International Financial Reporting Standards (IFRS) are developed through an international consultation process, the “,due process,”应循程序, which involves interested individuals and organizations from around the world.,The due process comprises six stages, with the,Trustees of the IFRS Foundation,having the opportunity to ensure compliance at various points throughout:,Setting the agenda,设定议程,Planning the project,制定项目规划,Developing and publishing the Discussion Paper, including public consultation,研究发布讨论稿,Developing and publishing the Exposure Draft, including public consultation,研究发布征求意见稿,Developing and publishing the Standard,研究发布准则,Procedures after an IFRS is issued,颁布准则后续程序,19,会计准则制定机构,Parties Involved in Standard-Setting,20,会计准则制定机构,Parties Involved in Standard-Setting,21,会计准则制定机构,Parties Involved in Standard-Setting,22,财务报告存在的问题,Issues in Financial Reporting,Accounting standards in a political environment,政治环境中的准则制定,The Expectations Gap,期望的差距,What the public thinks accountants should do,vs.,what accountants think they can do.,公众认为会计师应该做的与会计师认为他们应该做的，很难达成一致。,Financial reporting challenges,财务报告面临的挑战,Non-financial measurements,非财务计量、,forward-looking information,前瞻性的信息、,soft assets,软资产、,timeliness,及时性、,understandability,、可理解性,会计准则不仅是严密逻辑或经验发现的产物，而且同样是政治行为的产物。,Accounting standards is as much a product of political action as it is of careful logic or empirical findings.,23,会计准则的国际趋同,International Accounting Convergence,24,财务会计概念框架,Conceptual Framework,财务会计概念框架,Conceptual Framework,概念框架,Conceptual Frame,第一层级：基本目标,First Level: Basic Objective,第二层级：基本概念,Second Level:,Fundamental Concepts,第三层级：确认和计量,Third Level: Recognition & Measurement,Basic Assumption,基本假设,Basic Principles,基本原则,Cost Constrain,t,成本约束,Qualitative Characteristics,信息质量特征,Basic Elements,基本要素,Decision usefulness Approach,决策有用观,Need,需要,Development,发展,Overview,概览,25,财务会计概念框架,Conceptual Framework,会计是科学还是艺术,？,20世纪初期，美国会计界关于会计是一门艺术还是一门科学产生了激烈的争论，没有形成统一结论。,1940年George O. May出版的财务会计一书仍认为，会计是一门艺术而不是科学，它是具有广泛而不同用途的艺术。,1953年AICPA的会计名词委员会给会计所下的定义仍认为会计是一门艺术。,经济学不是一门精密的科学，但是他还是要胜过艺术萨缪尔森,26,概念框架,Conceptual Framework,公司赚钱了吗？,某公司开股东会， 公司总经理张峰说，我今年利润过亿，转了不少钱，形势很好。,但公司第一大股东陈梅说，公司的现金流量表显示现金余额是负数，若债权人逼得紧的话，公司可能面临破产，所以不能说公司真正赚到钱了。,第二大股东王林说，ROE才2%， 还不如将钱存银行，怎么能说公司赚到钱呢？,监事会主席聂云在分析近几年的财务报表说，公司所实现的利润是在减少广告、培训和研发支出（与上一年相比，仅这三项费用的减少就达1亿多元），按EVA来说，公司的经济增加值是负数，确实不说是公司赚到了钱。,公司党委书记说，今天公司的股价比上一年同期增长了20%，相应的企业价值增加了20%，怎么能说公司没有赚到钱？,他（她）们谁说的有道理？为什么会发生争执？,27,Should there be politics in establishing GAAP for financial accounting and reporting?why not?we have politics at home; at school; at the fraternity, sorority, and dormitory; at the office; and at church, temple, and mospque.politics is everywhere. GAAP is part of the real world, and it cannot escape politics and political pressures.,That is not to say that politics in establishing GAAP is a negative force. Considering the economic consequences of many accounting rules, special interest groups should vocalize their reactions to primarily politically motivated.,Economic consequences means the impact of accounting reports on the wealth positions of issuers and users of financial information , and the decision-making behavior resulting from that impact. The resulting behavior of these individuals and groups could have detrimental financial effects on the provider s of the financial information. Stephen A. Zeff.,28,概念框架,Conceptual Framework,The Need for a Conceptual Framework,To develop a coherent set of standards and rules.,制定一套连贯、前后一致的准则和规则,To solve new and emerging practical problems.,解决新出现的会计实务难题,29,概念框架,Conceptual Framework,As our professional careers unfold, each of us develops a technical conceptual framework. Some individual frameworks are sharply defined and firmly held; others are vague and weakly held; still others are vague and firmly held.At one time or another, most of us have felt the discomfort of listening to somebody buttress a preconceived conclusion by building a convoluted chain of shaky reasoning. Indeed, perhaps on occasion we have voiced such thinking ourselves.My experiencetaught me many lessons. A major one was that most of us have a natural tendency and an incredible talent for processing new facts in such a way that our prior conclusion remain intact.,- C. Horngren, “Uses and limitations of a conceptual Framework,”,30,概念框架,Conceptual Framework,Conceptual Framework,is a,coherent system of concepts,that flow from an objective. The objective identifies the purpose of financial reporting. The other concepts provide guidance on :,Identifying the boundaries of financial reporting;识别财务报告的边界；,Selecting the transactions, other events, and circumstances to be represented;选择要表述的交易、其他事项或情况；,How they should be recognized and measured; and如何确认和计量,How they should be summarized and reported.如何总结和报告,31,概念框架,Conceptual Framework,什么是概念框架？,2010年9月，IASB和FASB联合发布的第8号概念公告，将CF定义为：,一个由相互关联的目标和基本概念组成的前后一贯的系统。这些彼此关联的目标和基本概念决定了财务会计和财务报告的性质、功能和局限性，导致相互一致的指南。,32,概念框架,Conceptual Framework,原则导向（Principle-based),用条文的形式来规范社会生活，生么样的情况就怎么进行处理，条条框框，泾渭分明，对号入座。,不存在或者只有极少的例外；,运用资产负债观进行确认和计量；,没有所谓的“界限检验”和“启动机制”,仅有少量的补充指南。,规则导向(Rule-based),给出一些道理和逻辑，具体情况具体分析。,有众多的原则例外依据这些准则会导致不注重交易的经济实质，包括“界限检验（Bright-line Test）”和“启动机制（On-off Switch）”；,大量、详尽的应用这些准则的操作指南，容易造成准则应用中的复杂性和对于准则应用的不确定性。,33,FASB,概念框架的发展,SFAC No.1 -财务报告的目标Objectives of Financial Reporting （被SCFAC No.8 取代）,SFAC No.2 - 会计信息质量特征Qualitative Characteristics of Accounting Information. (被SCFAC No.8 取代),SFAC No.3 - 财务报表要素Elements of Financial Statements. (（被 SFAC No. 6取代),SFAC No.5 -财务报表的确认和计量Recognition and Measurement in Financial Statements.,SFAC No.6 - 财务报表要素Elements of Financial Statements,SFAC No.7 -在会计计量中运用现金流信息和现值Using Cash Flow Information and Present Value in Accounting Measurements.,SFAC No.8 - 通用财务报告的目标和会计信息质量特征The Objective of General Purpose Financial Reporting and Qualitative Characteristics of Useful Financial Information,34,IASB,概念框架的发展,35,概念框架概览,Overview Conceptual Framework,36,概念框架概览,Overview of CF,概念框架的三个层级：,First Level,= Basic Objectives,第一层：基本目标,Second Level,= Qualitative Characteristics and E,lements,第二层：会计信息质量特征和会计要素,Third Level,=,Recognition, Measurement, and Disclosure Concepts.,第三层：确认、计量和披露,37,概念框架第一层级：基本目标,受托责任观,Stewardship Approach,-,资源的受托方接受委托,-,受托方向委托方报告受托责任的履行与结果,-,社会责任,决策有用观,Decision-Usefulness Approach,-,38,概念框架第一层级：基本目标,To provide financial information about the reporting entity that is,useful to present and potential equity investors, lenders, and other creditors in making decisions about providing resources to the entity,.,给现有的和潜在的投资者、贷款人和其它债权人提供报告主体的有用信息来帮助其做出是否向主体提供资源的决策。,39,第二层级：基本概念,Second Level: Fundamental Concepts,会计信息质量特征,Qualitative Characteristics of Accounting Information,会计信息质量特征定义哪些信息最现在和潜在的投资者最为有用来做出他们的决策，哪些信息是第一重要的，哪些信息是次要的。,The FASB identified the,qualitative characteristics,of accounting information that distinguish better (more useful) information from inferior (less useful) information for decision-making purposes.,40,第二层级：基本概念,Second Level: Fundamental Concepts,41,会计信息质量特征,Qualitative Characteristics of Accounting Information,相关性,Relevance,忠实表述,Faithful Representation,预测价值,确认价值,重要性,完整性,中立,无误,可比性,可验证性,及时性,可理解性,42,第二层级：基本概念,基本信息质量特征相关性,相关性,Relevance,预测价值,Predicative Value,确认价值,Confirmatory Value,重要性,Materiality,基本质量特征,Fundamental Quality,基本质量特征的构成要素,Ingredients of the Fundamental Quality,能够引起决策差异的会计信息才具有相关性。,To be,relevant, accounting information must be capable of,making a difference in a decision,43,第二层级：基本概念,基本信息质量特征相关性,相关性,Relevance,预测价值,Predicative Value,确认价值,Confirmatory Value,重要性,Materiality,基本质量特征,Fundamental Quality,基本质量特征的构成要素,Ingredients of the Fundamental Quality,Financial information has,predictive value,if it has value as an input to predictive processes used by investors to form their own expectations about the future.,44,第二层级：基本概念,基本信息质量特征相关性,相关性,Relevance,预测价值,Predicative Value,确认价值,Confirmatory Value,重要性,Materiality,基本质量特征,Fundamental Quality,基本质量特征的构成要素,Ingredients of the Fundamental Quality,Relevant information also helps users,confirm,or correct prior expectations.,45,第二层级：基本概念,基本信息质量特征相关性,相关性,Relevance,预测价值,Predicative Value,确认价值,Confirmatory Value,重要性,Materiality,基本质量特征,Fundamental Quality,基本质量特征的构成要素,Ingredients of the Fundamental Quality,Information is,material,if omitting it or misstating it could influence decisions that users make on the basis of the reported financial information.,46,第二层级：基本概念,基本信息质量特征忠实表述,忠实表述,Faithful Representation,完整,Completeness,中立,Neutrality,无误,Free from Error,忠实表述意味着数字和描述要与实际情况相符。,Faithful representation,means that the numbers and descriptions match what really existed or happened.,基本质量特征,Fundamental Quality,基本质量特征的构成要素,Ingredients of the Fundamental Quality,47,第二层级：基本概念,基本信息质量特征忠实表述,忠实表述,Faithful Representation,完整,Completeness,中立,Neutrality,无误,Free from Error,基本质量特征,Fundamental Quality,基本质量特征的构成要素,Ingredients of the Fundamental Quality,Completeness,means that all the information that is necessary for faithful representation is provided.,48,第二层级：基本概念,基本信息质量特征忠实表述,忠实表述,Faithful Representation,完整,Completeness,中立,Neutrality,无误,Free from Error,基本质量特征,Fundamental Quality,基本质量特征的构成要素,Ingredients of the Fundamental Quality,Neutrality,means that a company cannot select information to favor one set of interested parties over another.,49,第二层级：基本概念,基本信息质量特征忠实表述,忠实表述,Faithful Representation,完整,Completeness,中立,Neutrality,无误,Free from Error,基本质量特征,Fundamental Quality,基本质量特征的构成要素,Ingredients of the Fundamental Quality,An information item that is,free from error,will be a more accurate (faithful) representation of a financial item.,50,第二层级：基本概念,可比性,Comparability,可验证性,Verifiability,及时性,Timeliness,可理解性,Understandability,增进信息质量特征,Enhancing Qualities,Information that is measured and reported in a similar manner for different companies is considered,comparable,.,51,第二层级：基本概念,可比性,Comparability,可验证性,Verifiability,及时性,Timeliness,可理解性,Understandability,增进信息质量特征,Enhancing Qualities,Verifiability,occurs when independent measurers, using the same methods, obtain similar results.,52,第二层级：基本概念,可比性,Comparability,可验证性,Verifiability,及时性,Timeliness,可理解性,Understandability,增进信息质量特征,Enhancing Qualities,Timeliness,means having information available to decision-makers before it loses its capacity to influence decisions.,53,第二层级：基本概念,可比性,Comparability,可验证性,Verifiability,及时性,Timeliness,可理解性,Understandability,增进信息质量特征,Enhancing Qualities,Understandability,is the quality of information that lets reasonably informed users see its significance.,54,第二层级：基本要素,Basic Elements,Concepts Statement No. 6,defines ten interrelated elements that relate to measuring the performance and financial status of a business enterprise,.定义了10个与计量企业业绩与财务状况的会计要素,“,时点,” moment in time,资产,Assets,负债,Liabilities,所有者权益,Equity,“,一段时期,” period of time,所有者投资,Investment by owners,所有者分派,Distribution to owners,全面收益,Comprehensive income,收入,Revenue,费用,Expense,利得,Gains,损失,Losses,55,第二层级：基本要素,Basic Elements,资产,：特定主体由于过去的交易或事项而获得或控制的未来经济利益。,Probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events,负债,:特定主体由于过去的交易或事项而承担的在将来向其它主体交付资产或提供劳务的现时义务，履行该义务很可能导致未来经济利益的流出。,Probable future sacrifices of economic benefits arising from present obligation of a particular entity to transfer assets or provide services to the other entities in the future as a result of past transaction or events.,权益,：某一主体资产减去负债后的剩余利益.,Residual interest in the assets of an entity that remains after deducting its liabilities。,56,第二层级：基本要素,Basic Elements,所有者投资,：主体净资产的增加，它是其它主体为了获得或增加该主体的所有者权益而向其转入有价值的东西而形成的。,Investment by owners,: Increase in net assets of a particular enterprise resulting from transfers to it from other entities of sth valuable to obtain or increase ownership interests (or equity) in it .,所有者分派,：主体净资产的减少，它是由企业向所有者交付资产、提供劳务或承担负债而引起的。,Distributions to owners: Decreases in net assets of particular enterprise resulting from transferring assets, rendering services , or incurring liabilities by the enterprise to owners.,全面收益,：某一主体在一定期间由除所有者以外的交易、其他事项和情况引起的权益的变动。,Comprehensive income,: Change in equity of an entity during a period from transactions and other events and circumstances from non-owner sources.,57,第二层级：基本要素,Basic Elements,收入,：某一主体在一定期间因交付或生产商品、提供劳务或从事构成其持续的主要或核心经营的其他活动二形成的资产流入或其他形式的增加或负债的清偿（或两者兼而有之）。,Revenue,: inflows or other enhancements of assets of an entity or settlement of its liabilities(or a combination of both) during a period from delivering or producing goods, rendering services, or other activities that constitute the entitys ongoing major or central operation.,费用,：在一定期间内因交付或生产商品、提供劳务或从事构成其持续的主要或核心经营的其他活动而形成的资产流出或其他耗用或负债的发生（或两者兼而有之）。,Expense:,outflows or other enhancements of assets or incurrences of liabilities(or a combination of both) during a period from delivering or producing goods, rendering services, or carrying out other activities that constitute the entitys ongoing major or central operation.,58,第二层级：基本要素,Basic Elements,利得,：在一定期间内由某一主体不重要的、偶发的交易以及出收入或所有者投资以外所有影响该主体的其他交易、其他事项和情况而引起的权益的增加。,Gains,: increase in equity from peripheral or incidental transactions of an entity and from all other transactions and other events and circumentances affecting the entity during a period except those that result fro