摘要
从21世纪初开始,FASB与IASB共同致力于会计制度的国际趋同研究,最终目的是建立一套高质量的全球化会计准则,其中很重要的一个联合项目就是对概念框架的重新审视,目标是建立一个联合概念框架。本文对FASB与IASB联合概念框架的阶段性研究成果进行阐述和分析,总结其特点并揭示出联合概念框架对商誉等无形资产会计处理的影响。
Since the beginning of the 21st century,FASB has taken accounting convergence projects with IASB to achieve a single set of high quality global accounting standards finally.Convergence of the conceptual frameworks is one of the projects and the purpose is to set forth a common conceptual framework.This paper reviews the research results of this project until now and outlines the characteristics of FASB/IASB common conceptual framework.Furthermore,based on these conclusions,it also analyzes the influence of the common conceptual framework on goodwill accounting.
出处
《商业研究》
CSSCI
北大核心
2011年第9期121-125,共5页
Commercial Research
关键词
财务报告概念框架
报告主体
商誉
conceptual framework for financial reporting
reporting entity
goodwill
