财务报表要素还是财务会计要素——FASB—IASB新财务报表列报方案下的思考

The Elements of Financial Statements or of Financial Accounting——Research on the Preliminary Views on Financial Statements Presentation of IASB-FASB

FASB的SFAC No.6定义财务报表要素为构成财务报表的模块或财务报表大的项目分类。定义的关键在于用报告环节的财务报表模块来定义整个财务会计确认、计量、记录、报告各环节遵循的基本要素。这明显破坏了财务会计概念框架中命题的演绎关系。现在,FASB—IASB联合的新财务报表列报方案的出台,使得FASB财务报表要素定义的逻辑问题暴露无遗。另外,FASB的定义既没有提到要素是交易事项的对象要素,更没有提要素是根据信息使用者的需求和交易事项的经济特性对交易事项进行的分类,因而忽略了要素的本质特征。目前,FASB—IASB正在制定联合概念框架。建议在联合概念框架中定义财务会计要素而非财务报表要素,且将要素定义为贯穿财务会计确认、计量、记录、报告全过程(或贯穿财务会计信息生成的全过程),根据经济特性和信息使用者的需求对交易和事项的基本分类。

SFAC No.6 of FASB defines the elements of financial statements are the modules which build up the statement and the major objects classification of the financial statement.The key of this definition is to use the modules of the financial statement in each report to define the accounting recognition,measurement,record of the whole financial accounting system.This is obviously ruined the deduction relationship in the conceptual framework of the financial accounting.This logic defect is exposure by the Preliminary Views on Financial Statements Presentation of IASB-FASB obviously.In addition,the definition of FASB doesn＇t mention the element is the objective element of the transaction,and also doesn＇t mention the element is the transaction classification according to the requirement of the information user and the economic characteristic.Therefore,the essential characteristic of the element has been neglected.At present,FASB-IASB is making the united conceptual framework.It＇s suggesting that defining the financial accounting elements instead of the financial statement elements in this united conceptual framework,and defining the element is a process which can go through the recognition,measurement,record and report（or the whole process of the way financial accounting information come out）,and implementing the basic classification of the transaction according to the economic characteristic and the requirement of the information user.