财务报告概念框架:变革与挑战

Conceptual Framework for Financial Reporting:Change and Challenge

本文主要梳理了国际会计准则理事会(IASB)近30年来制定财务报告概念框架的历程,分析了财务报告概念框架在财务报告目标和质量特征、财务报表要素定义和确认标准、计量基础,以及列报和披露方面所做的主要变革,以及在未来仍将面临的挑战。最后阐述了我们在财务报告概念框架上的一些基本观点,提出了我国基本准则修订完善的建议。

This paper mainly examines the course of establishing the conceptual framework of financial report by the international accounting stand ards board ( IASB ) in the past 30 years, and analyzes the major changes in the financial reporting concept framework , including financial reporting ob jectives and qualitative characteristics of useful financial information, the definition and recognition criteria of financial statement elements, the measure ment bases, and the presentation and disclosure, and the challenges that will still be faced in the future. Finally, we set forth some basic viewpoints in the conceptual framework of financial reporting, and put forward suggestions for the revision and perfection of China's basic accounting standards.