财务会计与概念框架.ppt

财务会计与财务会计概念框架FinancialAccountingInternationalAccountingStandards;andInterpretationsoriginatedbytheInternationalFinancialReportingInterpretationsCommittee(IFRIC)ortheformerStandingInterpretationsCommittee(SIC).,18,会计准则制定机构PartiesInvolvedinStandard-Setting,TypesofPronouncements,InternationalFinancialReportingStandards.FrameworkForFinancialReporting.InternationalFinancialReportingInterpretations.,19,会计准则制定机构PartiesInvolvedinStandard-Setting,HowIASBdevelopsIFRSsIASB是如何制定准则的InternationalFinancialReportingStandards(IFRS)aredevelopedthroughaninternationalconsultationprocess,the“dueprocess”应循程序,whichinvolvesinterestedindividualsandorganizationsfromaroundtheworld.Thedueprocesscomprisessixstages,withtheTrusteesoftheIFRSFoundationhavingtheopportunitytoensurecomplianceatvariouspointsthroughout:Settingtheagenda设定议程Planningtheproject制定项目规划DevelopingandpublishingtheDiscussionPaper,includingpublicconsultation研究发布讨论稿DevelopingandpublishingtheExposureDraft,includingpublicconsultation研究发布征求意见稿DevelopingandpublishingtheStandard研究发布准则ProceduresafteranIFRSisissued颁布准则后续程序,20,会计准则制定机构PartiesInvolvedinStandard-Setting,21,会计准则制定机构PartiesInvolvedinStandard-Setting,22,会计准则制定机构PartiesInvolvedinStandard-Setting,23,财务报告存在的问题IssuesinFinancialReporting,Accountingstandardsinapoliticalenvironment政治环境中的准则制定,TheExpectationsGap期望的差距Whatthepublicthinksaccountantsshoulddovs.whataccountantsthinktheycando.公众认为会计师应该做的与会计师认为他们应该做的，很难达成一致。Financialreportingchallenges财务报告面临的挑战Non-financialmeasurements非财务计量、forward-lookinginformation前瞻性的信息、softassets软资产、timeliness及时性、understandability、可理解性,会计准则不仅是严密逻辑或经验发现的产物，而且同样是政治行为的产物。Accountingstandardsisasmuchaproductofpoliticalactionasitisofcarefullogicorempiricalfindings.,24,会计准则的国际趋同InternationalAccountingConvergence,25,财务会计概念框架ConceptualFramework,财务会计概念框架ConceptualFramework,概念框架ConceptualFrame,第一层级：基本目标FirstLevel:BasicObjective,第二层级：基本概念SecondLevel:FundamentalConcepts,第三层级：确认和计量ThirdLevel:Recognitionatschool;atthefraternity,sorority,anddormitory;attheoffice;andatchurch,temple,andmospque.politicsiseverywhere.GAAPispartoftherealworld,anditcannotescapepoliticsandpoliticalpressures.ThatisnottosaythatpoliticsinestablishingGAAPisanegativeforce.Consideringtheeconomicconsequencesofmanyaccountingrules,specialinterestgroupsshouldvocalizetheirreactionstoprimarilypoliticallymotivated.Economicconsequencesmeanstheimpactofaccountingreportsonthewealthpositionsofissuersandusersoffinancialinformation,andthedecision-makingbehaviorresultingfromthatimpact.Theresultingbehavioroftheseindividualsandgroupscouldhavedetrimentalfinancialeffectsontheprovidersofthefinancialinformation.StephenA.Zeff.,29,概念框架ConceptualFramework,TheNeedforaConceptualFrameworkTodevelopacoherentsetofstandardsandrules.制定一套连贯、前后一致的准则和规则Tosolvenewandemergingpracticalproblems.解决新出现的会计实务难题,30,概念框架ConceptualFramework,Asourprofessionalcareersunfold,eachofusdevelopsatechnicalconceptualframework.Someindividualframeworksaresharplydefinedandfirmlyheld;othersarevagueandweaklyheld;stillothersarevagueandfirmlyheld.Atonetimeoranother,mostofushavefeltthediscomfortoflisteningtosomebodybuttressapreconceivedconclusionbybuildingaconvolutedchainofshakyreasoning.Indeed,perhapsonoccasionwehavevoicedsuchthinkingourselves.Myexperiencetaughtmemanylessons.Amajoronewasthatmostofushaveanaturaltendencyandanincredibletalentforprocessingnewfactsinsuchawaythatourpriorconclusionremainintact.-C.Horngren,“UsesandlimitationsofaconceptualFramework”,31,概念框架ConceptualFramework,ConceptualFrameworkisacoherentsystemofconceptsthatflowfromanobjective.Theobjectiveidentifiesthepurposeoffinancialreporting.Theotherconceptsprovideguidanceon:Identifyingtheboundariesoffinancialreporting;识别财务报告的边界；Selectingthetransactions,otherevents,andcircumstancestoberepresented;选择要表述的交易、其他事项或情况；Howtheyshouldberecognizedandmeasured;and如何确认和计量Howtheyshouldbesummarizedandreported.如何总结和报告,32,概念框架ConceptualFramework,什么是概念框架？2010年9月，IASB和FASB联合发布的第8号概念公告，将CF定义为：一个由相互关联的目标和基本概念组成的前后一贯的系统。这些彼此关联的目标和基本概念决定了财务会计和财务报告的性质、功能和局限性，导致相互一致的指南。,33,概念框架ConceptualFramework,原则导向（Principle-based)用条文的形式来规范社会生活，生么样的情况就怎么进行处理，条条框框，泾渭分明，对号入座。不存在或者只有极少的例外；运用资产负债观进行确认和计量；没有所谓的“界限检验”和“启动机制”仅有少量的补充指南。规则导向(Rule-based)给出一些道理和逻辑，具体情况具体分析。有众多的原则例外依据这些准则会导致不注重交易的经济实质，包括“界限检验（Bright-lineTest）”和“启动机制（On-offSwitch）”；大量、详尽的应用这些准则的操作指南，容易造成准则应用中的复杂性和对于准则应用的不确定性。,34,FASB概念框架的发展,SFACNo.1-财务报告的目标ObjectivesofFinancialReporting（被SCFACNo.8取代）SFACNo.2-会计信息质量特征QualitativeCharacteristicsofAccountingInformation.(被SCFACNo.8取代)SFACNo.3-财务报表要素ElementsofFinancialStatements.(（被SFACNo.6取代)SFACNo.5-财务报表的确认和计量RecognitionandMeasurementinFinancialStatements.SFACNo.6-财务报表要素ElementsofFinancialStatementsSFACNo.7-在会计计量中运用现金流信息和现值UsingCashFlowInformationandPresentValueinAccountingMeasurements.SFACNo.8-通用财务报告的目标和会计信息质量特征TheObjectiveofGeneralPurposeFinancialReportingandQualitativeCharacteristicsofUsefulFinancialInformation,35,IASB概念框架的发展,36,概念框架概览OverviewConceptualFramework,37,概念框架概览OverviewofCF,概念框架的三个层级：FirstLevel=BasicObjectives第一层：基本目标SecondLevel=QualitativeCharacteristicsandElements第二层：会计信息质量特征和会计要素ThirdLevel=Recognition,Measurement,andDisclosureConcepts.第三层：确认、计量和披露,38,概念框架第一层级：基本目标,受托责任观StewardshipApproach-资源的受托方接受委托-受托方向委托方报告受托责任的履行与结果-社会责任决策有用观Decision-UsefulnessApproach-,39,概念框架第一层级：基本目标,Toprovidefinancialinformationaboutthereportingentitythatisusefultopresentandpotentialequityinvestors,lenders,andothercreditorsinmakingdecisionsaboutprovidingresourcestotheentity.给现有的和潜在的投资者、贷款人和其它债权人提供报告主体的有用信息来帮助其做出是否向主体提供资源的决策。,40,第二层级：基本概念SecondLevel:FundamentalConcepts,会计信息质量特征QualitativeCharacteristicsofAccountingInformation会计信息质量特征定义哪些信息最现在和潜在的投资者最为有用来做出他们的决策，哪些信息是第一重要的，哪些信息是次要的。TheFASBidentifiedthequalitativecharacteristicsofaccountinginformationthatdistinguishbetter(moreuseful)informationfrominferior(lessuseful)informationfordecision-makingpurposes.,41,第二层级：基本概念SecondLevel:FundamentalConcepts,42,会计信息质量特征QualitativeCharacteristicsofAccountingInformation,相关性Relevance,忠实表述FaithfulRepresentation,预测价值,确认价值,重要性,完整性,中立,无误,可比性,可验证性,及时性,可理解性,43,第二层级：基本概念,基本信息质量特征相关性,相关性Relevance,预测价值PredicativeValue,确认价值ConfirmatoryValue,重要性Materiality,基本质量特征FundamentalQuality,基本质量特征的构成要素IngredientsoftheFundamentalQuality,能够引起决策差异的会计信息才具有相关性。Toberelevant,accountinginformationmustbecapableofmakingadifferenceinadecision,44,第二层级：基本概念,基本信息质量特征相关性,相关性Relevance,预测价值PredicativeValue,确认价值ConfirmatoryValue,重要性Materiality,基本质量特征FundamentalQuality,基本质量特征的构成要素IngredientsoftheFundamentalQuality,Financialinformationhaspredictivevalueifithasvalueasaninputtopredictiveprocessesusedbyinvestorstoformtheirownexpectationsaboutthefuture.,45,第二层级：基本概念,基本信息质量特征相关性,相关性Relevance,预测价值PredicativeValue,确认价值ConfirmatoryValue,重要性Materiality,基本质量特征FundamentalQuality,基本质量特征的构成要素IngredientsoftheFundamentalQuality,Relevantinformationalsohelpsusersconfirmorcorrectpriorexpectations.,46,第二层级：基本概念,基本信息质量特征相关性,相关性Relevance,预测价值PredicativeValue,确认价值ConfirmatoryValue,重要性Materiality,基本质量特征FundamentalQuality,基本质量特征的构成要素IngredientsoftheFundamentalQuality,Informationismaterialifomittingitormisstatingitcouldinfluencedecisionsthatusersmakeonthebasisofthereportedfinancialinformation.,47,第二层级：基本概念,基本信息质量特征忠实表述,忠实表述FaithfulRepresentation,完整Completeness,中立Neutrality,无误FreefromError,忠实表述意味着数字和描述要与实际情况相符。Faithfulrepresentationmeansthatthenumbersanddescriptionsmatchwhatreallyexistedorhappened.,基本质量特征FundamentalQuality,基本质量特征的构成要素IngredientsoftheFundamentalQuality,48,第二层级：基本概念,基本信息质量特征忠实表述,忠实表述FaithfulRepresentation,完整Completeness,中立Neutrality,无误FreefromError,基本质量特征FundamentalQuality,基本质量特征的构成要素IngredientsoftheFundamentalQuality,Completenessmeansthatalltheinformationthatisnecessaryforfaithfulrepresentationisprovided.,49,第二层级：基本概念,基本信息质量特征忠实表述,忠实表述FaithfulRepresentation,完整Completeness,中立Neutrality,无误FreefromError,基本质量特征FundamentalQuality,基本质量特征的构成要素IngredientsoftheFundamentalQuality,Neutralitymeansthatacompanycannotselectinformationtofavoronesetofinterestedpartiesoveranother.,50,第二层级：基本概念,基本信息质量特征忠实表述,忠实表述FaithfulRepresentation,完整Completeness,中立Neutrality,无误FreefromError,基本质量特征FundamentalQuality,基本质量特征的构成要素IngredientsoftheFundamentalQuality,Aninformationitemthatisfreefromerrorwillbeamoreaccurate(faithful)representationofafinancialitem.,51,第二层级：基本概念,可比性Comparability,可验证性Verifiability,及时性Timeliness,可理解性Understandability,增进信息质量特征EnhancingQualities,Informationthatismeasuredandreportedinasimilarmannerfordifferentcompaniesisconsideredcomparable.,52,第二层级：基本概念,可比性Comparability,可验证性Verifiability,及时性Timeliness,可理解性Understandability,增进信息质量特征EnhancingQualities,Verifiabilityoccurswhenindependentmeasurers,usingthesamemethods,obtainsimilarresults.,53,第二层级：基本概念,可比性Comparability,可验证性Verifiability,及时性Timeliness,可理解性Understandability,增进信息质量特征EnhancingQualities,Timelinessmeanshavinginformationavailabletodecision-makersbeforeitlosesitscapacitytoinfluencedecisions.,54,第二层级：基本概念,可比性Comparability,可验证性Verifiability,及时性Timeliness,可理解性Understandability,增进信息质量特征EnhancingQualities,Understandabilityisthequalityofinformationthatletsreasonablyinformedusersseeitssignificance.,55,第二层级：基本要素BasicElements,ConceptsStatementNo.6definesteninterrelatedelementsthatrelatetomeasuringtheperformanceandfinancialstatusofabusinessenterprise.定义了10个与计量企业业绩与财务状况的会计要素,“时点”momentintime,资产Assets负债Liabilities所有者权益Equity,“一段时期”periodoftime,所有者投资Investmentbyowners所有者分派Distributiontoowners全面收益Comprehensiveincome收入Revenue费用Expense利得Gains损失Losses,56,第二层级：基本要素BasicElements,资产：特定主体由于过去的交易或事项而获得或控制的未来经济利益。Probablefutureeconomicbenefitsobtainedorcontrolledbyaparticularentityasaresultofpasttransactionsorevents负债:特定主体由于过去的交易或事项而承担的在将来向其它主体交付资产或提供劳务的现时义务，履行该义务很可能导致未来经济利益的流出。Probablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationofaparticularentitytotransferassetsorprovideservicestotheotherentitiesinthefutureasaresultofpasttransactionorevents.权益：某一主体资产减去负债后的剩余利益.Residualinterestintheassetsofanentitythatremainsafterdeductingitsliabilities。,57,第二层级：基本要素BasicElements,所有者投资：主体净资产的增加，它是其它主体为了获得或增加该主体的所有者权益而向其转入有价值的东西而形成的。Investmentbyowners:Increaseinnetassetsofaparticularenterpriseresultingfromtransferstoitfromotherentitiesofsthvaluabletoobtainorincreaseownershipinterests(orequity)init.所有者分派：主体净资产的减少，它是由企业向所有者交付资产、提供劳务或承担负债而引起的。Distributionstoowners:Decreasesinnetassetsofparticularenterpriseresultingfromtransferringassets,renderingservices,orincurringliabilitiesbytheenterprisetoowners.全面收益：某一主体在一定期间由除所有者以外的交易、其他事项和情况引起的权益的变动。Comprehensiveincome:Changeinequityofanentityduringaperiodfromtransactionsandothereventsandcircumstancesfromnon-ownersources.,58,第二层级：基本要素BasicElements,收入：某一主体在一定期间因交付或生产商品、提供劳务或从事构成其持续的主要或核心经营的其他活动二形成的资产流入或其他形式的增加或负债的清偿（或两者兼而有之）。Revenue:inflowsorotherenhancementsofassetsofanentityorsettlementofitsliabilities(oracombinationofboth)duringaperiodfromdeliveringorproducinggoods,renderingservices,orotheractivitiesthatconstitutetheentitysongoingmajororcentraloperation.费用：在一定期间内因交付或生产商品、提供劳务或从事构成其持续的主要或核心经营的其他活动而形成的资产流出或其他耗用或负债的发生（或两者兼而有之）。Expense:outflowsorotherenhancementsofassetsorincurrencesofliabilities(oracombinationofboth)duringaperiodfromdeliveringorproducinggoods,renderingservices,orcarryingoutotheractivitiesthatconstitutetheentitysongoingmajororcentraloperation.,第二层级：基本要素BasicElements,利得：在一定期间内由某一主体不重要的、偶发的交易以及出收入或所有者投资以外所有影响该主体的其他交易、其他事项和情况而引起的权益的增加。Gains:increaseinequityfromperipheralorincidentaltransactionsofanentityandfromallothertransactionsandothereventsandcircumentancesaffectingtheentityduringaperiodexceptthosethatresultfromrevenuesorinvestmentsbyowners.损失：在一定期间内由主体不重要的、偶发的交易以及除费用或所有者分派以外所有影响该主体的其他交易、事项和情况而引起的权益的减少。Losses:decreaseinequityformperipheralorincidentaltransactionsofanentityandfromallothereventsandcircumstancesaffectingtheentityduringaperiodexceptthosethatresultfromexpensesordistributionstoowners.,第三层级：确认与计量RecognitionandMeasurement,TheFASBsetsforthmostoftheseconceptsinitsStatementofFinancialAccountingConceptsNo.5,“RecognitionandMeasurementinFinancialStatementsofBusinessEnterprises.”,第三层级：确认与计量RecognitionandMeasurement,基本假设(BasicAssumptions)经济主体economicentity公司将其活动与其所有者和其它商业活动区分开companykeepsitsactivityseparatefromitsownersandotherbusinesses.持续经营goingconcerncompanytolastlongenoughtofulfillobjectivesandcommitments.货币单位monetaryunit-moneyisthecommondenominator会计分期periodicity-companycandivideitseconomicactivitiesintotimeperiods.,62,第三层级：确认与计量RecognitionandMeasurement,MeasurementPrinciple计量原则Themostcommonlyusedmeasurementsarebasedonhistoricalcostandfairvalue.Issues:Historicalcostprovidesareliablebenchmarkformeasuringhistoricaltrends.历史成本Fairvalueinformationmaybemoreuseful.公允价值“thepricethatwouldbereceivedtosellanassetorpaidtotransferaliabilityinanorderlytransactionbetweenmarketparticipantsatthemeasurementdate.”RecentlytheFASBhastakenthestepofgivingcompaniestheoptiontousefairvalueasthebasisformeasurementoffinancialassetsandfinancialliabilities.Reportingoffairvalueinformationisincreasing.,63,第三层级：确认与计量RecognitionandMeasurement,RevenueRecognition收入确认-requiresthatcompaniesrecognizerevenueintheaccountingperiodinwhichtheperformanceobligationissatisfied.要求主体在履约义务完成的会计期间确认收入。,ExpenseRecognition费用确认-“Lettheexpensefollowtherevenues.”,第三层级：确认与计量RecognitionandMeasurement,收入确认的五个步骤Five-stepProcessforRevenuerecognition,1.识别与客户的合同identifythecontractwithcustomer2.识别合同中单独的履约义务identifytheseparateperformanceobligation3.确定交易价格determinethetransactionprice4.将交易价格分配到每个单独的履约义务allocatethetransactionpricetothe5.每个独立的履约义务履行后确认收入,收入确认原则RevenueRecognitionPrinciple,当履约义务完成时，在相应的会计期间确认收入.,65,第三层级：确认与计量RecognitionandMeasurement,FullDisclosure全面披露providinginformationthatisofsufficientimportancetoinfluencethejudgmentanddecisionsofaninformeduser.Providedthrough:FinancialStatements财务报表NotestotheFinancialStatements附注Supplementaryinformation其他补充信息,66,第三层级：确认与计量RecognitionandMeasurement,CostConstraint成本约束costofprovidinginformationmustbeweighedagainstthebenefitsthatcanbederivedfromusingit.使用该信息获得的利益必须要超过获取这个信息的成本。,Illustration:Thefollowingtwosituationsrepresentapplicationsofthecostconstraint.,RafaelCorporationdisclosesfairvalueinformationonitsloansbecauseitalreadygathersthisinformationinternally.WillisCompanydoesnotdiscloseanyinformationinthenotestothefinancialstatementsunlessthevalueoftheinformationtousersexceedstheexpenseofgatheringit.,67,概念框架的总结SummeryofCF,其它相关信息InsightsintoIFRS,Similarities相同点In2010,theIASBandFASBcompletedthefirstphaseofajointlycreatedconceptualframework.Inthisfirstphase,theyagreedontheobjectiveoffinancialreportingandacommonsetofdesiredqualitativecharacteristics.2010年，IASB和FASB完成了概念框架第一阶段的工作，在财务报告目标和会计信息质量特征问题上达成一致。TheexistingconceptualframeworksunderlyingGAAPandIFRSareverysimilar.现行的GAAP和IFRS的概念框架非常相似。,69,其它相关信息InsightsintoIFRS,Similarities相同点Theconvergedframeworkshouldbeasingledocument,unlikethetwoconceptualframeworksthatpresentlyexist;itisunlikelythatthebasicstructurerelatedtotheconceptswillchange.IASB和FASB在计量原则方面也很相似，都基于历史成本和公允价值。2011年两个委员会发布了一个关于公允价值计量的趋同的准则。因此FA计量的定义、技术和披露都是一样的。,其它相关信息InsightsintoIF