国际财务报告概念框架适用性分析

Analysis on Applicability of the Revised Conceptual Framework for Financial Report

新修订的国际财务报告概念框架是一套内容全面的财务报告理论体系,其每一章节所修订的新内容都凝聚了国际会计专业人士和IASB对会计理论和实务发展的真知灼见。对财务报告目标、有用财务信息质量特征、报告主体、财务报表要素等七个章节中备受关注的更新内容进行了逐一探析,得出财报目标、要素定义、确认标准、计量基础等大部分内容均适用于我国,且与我国目前的会计准则的实质精神和今后会计准则体系的发展较为适应。之后,根据分析的结论对企业会计基本准则的修订提供了相应建议,以期形成前后逻辑一致的中国企业会计准则体系。

The newly revised conceptual framework for financial reporting is a comprehensive financial reporting theory system.The revised contents in each chapter embody the insights of international accounting professionals and IASB on the development of accounting theory and practice.The updated contents of the seven chapters are explored,such as the objectives of financial reporting,qualitative characteristics of useful fnancial information,the reporting entity,the elements of fnancial statements and so on.Most of these contents,like defnition of elements and recognition criteria,are applicable to China,and suitable for the substance of China's current accounting standards and the development of the future accounting standards system.Based on the conclusions of the analysis,some suggestions are provided for the revision of Chinese basic accounting standards,with a view to forming a logically consistent Chinese accounting standards system.