會計準(zhǔn)則的共同框架【外文翻譯】

1、外文翻譯原文：ACommonFramewkfAccountingStardsInSeptember2010theU.S.FinancialAccountingStardsBoard(FASB)theInternationalAccountingStardsBoard(IASB)completedthefirstphaseofaprojectthatwillinfluenceglobalstardssettingfmanyyearstoc

2、ome.SpecificallytheBoardsconvergedkeyptionsoftheirconceptualframewks.Thismonth’scolumnwillexplainwhattheBoardshavedonethesignificanceoftheiraccomplishment.What’saConceptualFramewkAconceptualframewkfasetofaccountingstards

3、isanexplicitdeclarationofthefundamentalconceptsonwhichthesetofstardsisbased.Theconceptsaddressedbyconceptualframewkstendtobegeneralinnaturebroadinscopestableovertime.Fexampleaconceptualframewktypicallywillidentifythekind

4、soffinancialstatementsthatreptingentitiesshouldprepare(balancesheetincomestatementetc.)definethebasicelementsofthosefinancialstatements(assetsliabilitiesincomeexpensesetc.).Havingaconceptualframewkeliminatestheneedfastar

5、dssettersuchastheFASBtheIASBtoreestablishceconceptseachtimeitdevelopsupdatesastard.Additionallybyconsistentlyreferringtoastableconceptualframewkastardssetterismelikelytopromulgatestardsthatareconsistentwitheachotheraswel

6、laswithsignificantassumptionsconstraints.TheconceptualframewkofU.S.GenerallyAcceptedAccountingPrinciples(GAAP)isdocumentedinaseriesofStatementsofFinancialAccountingConcepts(SFACs)issuedbytheFASB.TheIASBhasdocumentedtheco

7、nceptualframewkofInternationalFinancialReptingStards(IFRS)initsFramewkfthePreparationPresentationofFinancialStatements.Thoughsimilarinsomerespectsthetwoframewkshavealwaysbeenseparatedistinctfromeachother—untilrecently.As

8、partoftheirefftstoconvergethespecificstardsthatcompriseU.S.GAAPIFRStheBoardshavebeguntoconvergetheirconceptualframewksNo.2was“QualitativeacteristicsofAccountingInfmation.”)TheBoardhadpreviouslyissuedonlysevenSFACsinits37

9、yearhisty—noneoftheminthepast10years.TheinfrequencyofSFACissuancereflectsthehighdegreeofstabilityintheFASB’sconceptualframewkovertime.Butchangehappensthelessfrequentlyithappensthemesignificantitiswhenitdoeshappen.Fitspar

10、ttheIASBincpatedthetwochaptersintoarevisedversionofitsframewkthatitpublishedasTheConceptualFramewkfFinancialRepting2010.PreviouslytheIASBhadn’tmadeasubstantiverevisiontoitsframewksince2001.Againthatfactthatconceptualfram

11、ewksdon’tchangefrequentlymakestherecentchangesbytheFASBtheIASBallthemenotable.TheObjectiveofGeneralPurposeFinancialReptingChapter1oftheBoards’commonconceptualframewkfocusesontheoverallobjectiveoffinancialrepting.Asstated

12、inSFACNo.8“Theobjectiveofgeneralpurposefinancialreptingistoprovidefinancialinfmationaboutthereptingentitythatisusefultoexistingpotentialinvestslendersothercreditsinmakingdecisionsaboutprovidingresourcestotheentity.”Thisi

13、sbroadlyconsistentwiththeFASB’spriobjectiveasstatedinSFACNo.1:“Financialreptingshouldprovideinfmationthatisusefultopresentpotentialinvestscreditsotherusersinmakingrationalinvestmentcreditsimilardecisions.”Thenewlydefined

14、objectiveisalsosimilartotheIASB’spriobjectiveof“provid[ing]infmationaboutthefinancialpositionperfmancechangesinfinancialpositionofanentitythatisusefultoawiderangeofusersinmakingeconomicdecisions.”Theaspectofthenewconverg

15、edobjectivethatdiffersmostfromeachBoard’spreviousobjectiveistheemphasison“generalpurpose”financialrepting.BothBoardscurrentlyviewtheirstardssettingefftsasdirectedattheneedsoffinancialstatementuserswhoaren’tinapositiontoo

16、btainspecificinfmationtailedtoeachuser’sindividualneeds.QualitativeacteristicsofUsefulFinancialInfmationTheFASBtheIASBdecidedthatthesecondchaptertheyissuedrecentlywillactuallybeChapter3oftheircommonconceptualframewk.TheB