浅谈IASB概念框架对会计信息质量的影响--以谨慎性为例

A Brief Discussion on the Influence of IASB Conceptual Framework on the Quality of Accounting Information

国际会计准则理事会(IASB)的职责是制定和批准国际财务报告准则(IFRS)。其中最具有代表性的例子就是IASB概念框架。这套理论体系可以为会计人员和企业管理者解决当前的会计难题提供科学依据,也能为IASB今后制定会计准则奠定基础,提高会计信息质量后的财务报表也为会计信息使用者提供了可靠的数据参考。文章以谨慎性为例子,阐述IASB概念框架在会计信息可靠性和真实性方面所起到的作用和影响。

The responsibility of the international accounting standards board(IASB)is to develop and approve International Financial Reporting Standards(IFRS).The most representative example is the IASB conceptual framework.This theoretical system can provide a scientific basis for accountants and enterprise managers to solve the current accounting problems,and also lay a foundation for IASB to formulate accounting standards in the future.After improving the quality of accounting information,the financial statements also provide reliable data reference for accounting information users.Taking prudence as an example,this paper expounds the role and influence of IASB conceptual framework in the reliability and authenticity of accounting information.