伊斯兰金融机构财务报告概念框架:改进与启示

Conceptual Framework for Financial Reporting by Islamic Financial Institutions:Improvement and Enlightenment

近期发布的伊斯兰金融机构财务会计概念框架既反映了会计准则国际趋同的时代特征,又充分考虑了伊斯兰金融的特殊会计生态要求,在概念框架的构建与解析方面具有自身特色与创新,对中国基本会计准则改进和会计准则国际趋同进程具有重要启示。

The Conceptual Framework for Financial Reporting by Islamic Financial Institutions published recently not only reflects the international convergence of accounting principles but also fully considers the special accounting ecological requirements of Islamic finance. It has unique features and innovations in the construction and analysis of conceptual framework, which gives us great enlightenment in improving China＇ s Basic Accounting Standard and the international convergence process of accounting standards.