权利与资产确认问题探讨

On Issue of Asset Rights and Recognition

本文探讨了IASB(2015)《财务报告概念框架评论》讨论稿(ED)和IASB(2018)《财务报告概念框架》确定的资产"资源权利观"(或称"新权利观"),结合我国的法律框架特别是我国《民法总则》(2017)的资产确认问题。本文首先探讨了资产的定义观演变与争鸣,然后权利与资产确认问题,最后进行了简单应用举例,以期有助于理解国际会计准则的新变化。

This paper discusses the "asset rights view"(or "new rights view") defined in"Conceptual Framework for Financial Reporting"(Exposure Draft version) issued in 2015 and the formal version issued in 2018 by IASB(International Accounting Standard Board). And then it applies the definition to asset recognition issue based on the legal framework of China, the General Principles of Civil Law(2017) in particular. This paper begins with the evolution and contention of the definition of assets, then discusses the issue of asset rights and recognition, and finally gives some cases of simple application of the view. It is hoped to shed some light to new changes in Iinternational Aaccounting Sstandards.