财务报表国际趋同的重大进展——IASB与FASB《财务报表列报初步意见》之分析

The Significant Progress in the International Convergence of Financial Statements:Analysis of IASB/FASB's Preliminary Views on Financial Statement Presentation

财务报表作为公司对外财务报告的核心载体,其结构、内容及繁简在国际上充满争议。如何使财务报表最为及时、准确、有效地传递公司财务信息给使用者,是理论和实务界的共同努力方向。国际会计准则理事会(IASB)和美国财务会计准则委员会(FASB)联合发布的《财务报表列报初步意见》讨论稿提出了颠覆性的方案。针对讨论稿中提出的变革方案,我们需要从强化资产负债观、逐步引入综合收益表、加强对新报表分类模式理论研究三个方面努力,以改进我国财务报告,实现我国会计准则与国际财务报告准则持续和动态趋同。

As the core carriers of the company＇s external financial reporting,financial statements′structure,content,and whether it is simplified or complicated are controversial in the international arena.How to make financial statements transmit company′s financial information to users more timely,accurately and effectively is the endeavors of the academics and practitioners.The international convergence of accounting standards in financial statements recently has made a significant progress： the Discussion Paper of Preliminary Views on Financial Statement Presentation jointly issued by the International Accounting Standards Board（IASB） and Financial Accounting Standards Board（FASB） has proposed innovative program.As response to the financial statement revolution,we should emphasize the asset-liability view,and introduce comprehensive income statement gradually and strengthen theoretical study of the proposed financial statements classification model in order to improve financial reports,and to keep Chinese Accounting Standards（CAS） converging with International Financial Reporting Standards（IFRS） continuously and dynamically.