中财chapter12选择题会出到

第一章第二章是选择题会出到,重点就是讲IASB简介，和概念框架。,Theobjectiveoffinancialreportingplacesmostemphasison:vidinginformationtoindividualswhoareexpertsinthefield.,ReviewQuestion第一个要知道我们提供信息的重点是什么。,ObjectiveofFinancialAccounting,LO4Identifytheobjectivesoffinancialreporting.,TwoMajorOrganizations:这是国际准则，也就是我们这个课本所准从的准则。InternationalAccountingStandardsBoard(IASB)IssuesInternationalFinancialReportingStandards(IFRS).Standardsusedonmostforeignexchanges.StandardsusedbyforeigncompanieslistingonU.S.securitiesexchanges.IFRSusedinover115countries.,LO5Identifythemajorpolicy-settingbodiesandtheirroleinthestandard-settingprocess.,Standard-SettingOrganizations,TwoMajorOrganizations:美国的准则FinancialAccountingStandardsBoard(FASB)IssuesStatementsofFinancialAccountingStandards(SFAS).RequiredforallU.S.-basedcompanies.,LO5Identifythemajorpolicy-settingbodiesandtheirroleinthestandard-settingprocess.,Standard-SettingOrganizations,Whatthepublicthinksaccountantsshoulddovs.whataccountantsthinktheycando.,FinancialReportingChallenges,TheExpectationsGap这是外行人觉得我们会计该干嘛的与我们实际会怎么做的区别。,LO7Describethechallengesfacingfinancialreporting.,SignificantFinancialReportingIssues我们提供会计信息的考虑到的一些要素。,Non-financialmeasurementsForward-lookinginformationSortassetsTimeliness,LO5Identifythemajorpolicy-settingbodiesandtheirroleinthestandard-settingprocess.,Standard-SettingOrganizations,Illustration1-4InternationalStandard-SettingStructure,这是国际准则制定机构的4个组成部分，大家有个印象就好。,DueProcess,Illustration1-4InternationalStandard-SettingStructureIASB的如何制定出或修改其准则的步骤。,LO5Identifythemajorpolicy-settingbodiesandtheirroleinthestandard-settingprocess.,IFRSiscomprisedof:IFRS的组成部分，这个要好好看看。InternationalFinancialReportingStandardsandFASBfinancialreportingstandards.InternationalFinancialReportingStandards,InternationalAccountingStandards,andinternationalaccountinginterpretations.InternationalAccountingStandardsandinternationalaccountinginterpretations.FASBfinancialreportingstandardsandInternationalAccountingStandards.,ReviewQuestion,TypesofPronouncements,LO6ExplainthemeaningofIFRS.,Theexpectationsgapis:这是比较重要的一个概念whatfinancialinformationmanagementprovidesandwhatuserswant.whatthepublicthinksaccountantsshoulddoandwhataccountantsthinktheycando.whatthegovernmentalagencieswantfromstandard-settingandwhatthestandard-settersprovide.whattheusersoffinancialstatementswantfromthegovernmentandwhatisprovided.,ReviewQuestion,FinancialReportingChallenges,LO7Describethechallengesfacingfinancialreporting.,ThefactthattherearedifferencesbetweenIFRSandU.S.GAAPshouldnotbesurprisingbecausestandard-settershavedevelopedstandardsinresponsetodifferentuserneeds.IFRStendstobesimplerandmoreflexibleinitsaccountinganddisclosurerequirements.TheU.S.SECrecentlyeliminatedtheneedforforeigncompaniesthattradesharesinU.S.marketstoreconciletheiraccountingwithU.S.GAAP.IASB和FASB的总体趋势是趋同的。记住这一点就行。,ASSUMPTIONSEconomicentityGoingconcernMonetaryunitPeriodicityAccrual,PRINCIPLESMeasurementRevenuerecognitionExpenserecognitionFulldisclosure,CONSTRAINTSCostMateriality,OBJECTIVEProvideinformationaboutthereportingentitythatisusefultopresentandpotentialequityinvestors,lenders,andothercreditorsintheircapacityascapitalProviders.,ELEMENTSAssetsLiabilitiesEquityIncomeExpenses,Illustration2-7FrameworkforFinancialReporting,Firstlevel,Secondlevel,Thirdlevel,QUALITATIVECHARACTERISTICSFundamentalqualitiesEnhancingqualities,BasicElements,LO4,第二章重中之重的，记住这个倒三角，按例子来记忆，从第一层到第三层。,“Toprovidefinancialinformationaboutthereportingentitythatisusefultopresentandpotentialequityinvestors,lenders,andothercreditorsinmakingdecisionsintheircapacityascapitalproviders.”,FirstLevel:BasicObjective,LO3Understandtheobjectivesoffinancialreporting.,OBJECTIVE,Providedbyissuinggeneral-purposefinancialstatements.Assumptionisthatusershavereasonableknowledgeofbusinessandfinancialaccountingmatterstounderstandtheinformation.,Illustration2-2HierarchyofAccountingQualities,SecondLevel:FundamentalConcepts,LO4Identifythequalitativecharacteristicsofaccountinginformation.,SecondLevel:BasicElements,LO5Definethebasicelementsoffinancialstatements.,SecondLevel:BasicElements,Exercise2-4:Identifythequalitativecharacteristic(s)tobeusedgiventheinformationprovided.根据例题去记忆每个概念。,Qualitativecharacteristicbeingemployedwhencompaniesinthesameindustryareusingthesameaccountingprinciples.Qualityofinformationthatconfirmsusersearlierexpectations.Imperativeforprovidingcomparisonsofacompanyfromperiodtoperiod.Ignorestheeconomicconsequencesofastandardorrule.,LO5,Characteristics,RelevanceFaithfulrepresentationPredictivevalueConfirmatoryvalueNeutralityCompletenessTimelinessVerifiabilityUnderstandabilityComparability,SecondLevel:BasicElements,Exercise2-4:Identifythequalitativecharacteristic(s)tobeusedgiventheinformationprovided.,Requiresahighdegreeofconsensusamongindividualsonagivenmeasurement.Predictivevalueisaningredientofthisfundamentalqualityofinformation.Qualitativecharacteristicsthatenhancebothrelevanceandfaithfulrepresentation.,LO5,Characteristics,RelevanceFaithfulrepresentationPredictivevalueConfirmatoryvalueNeutralityCompletenessTimelinessVerifiabilityUnderstandabilityComparability,ThirdLevel:Recognition,Measurement,andDisclosureConcepts,Theseconceptsexplainhowcompaniesshouldrecognize,measure,andreportfinancialelementsandevents.,ASSUMPTIONSEconomicentityGoingconcernMonetaryunitPeriodicityAccrual,PRINCIPLESMeasurementRevenuerecognitionExpenserecognitionFulldisclosure,CONSTRAINTSCostMateriality,LO6Describethebasicassumptionsofaccounting.,Recognition,Measurement,andDisclosureConcepts,Illustration2-7FrameworkforFinancialReporting,某些比较容易混淆的概念,revenueandexpenserecognitionandaccrualbasis.着重点是不同的：前两个是