财务报告概念框架与国际财务报告准则最新发展动态

1、2021-12-1编辑课件编辑课件1财务报告概念框架与财务报告概念框架与国际财务报告准则的最新发展动态国际财务报告准则的最新发展动态2021-12-1编辑课件编辑课件22021-12-1编辑课件编辑课件3这是一本关于华尔街历史的书，也是一本关于这是一本关于华尔街历史的书，也是一本关于美国金融史和经济史的书。它所描述的历史事美国金融史和经济史的书。它所描述的历史事件使我们清晰地看到，在很大程度上，华尔街件使我们清晰地看到，在很大程度上，华尔街推动了美国从一个原始而单一的经济体成长为推动了美国从一个原始而单一的经济体成长为一个强大而复杂的经济体。在美国经济发展的一个强大而复杂的经济体。在美国经济发

2、展的每一个阶段中，每一个阶段中，以华尔街为代表的美国资本市以华尔街为代表的美国资本市场都扮演着重要的角色。场都扮演着重要的角色。华尔街为美国经济的华尔街为美国经济的发展提供源源不断的资金，实现社会资源的优发展提供源源不断的资金，实现社会资源的优化配置，而华尔街本身也伴随着美国经济的发化配置，而华尔街本身也伴随着美国经济的发展而成长为全球金融体系的中心。展而成长为全球金融体系的中心。美国经济的美国经济的成功是资本市场和实体经济之间协同发展很好成功是资本市场和实体经济之间协同发展很好的例证。的例证。节选节选序序易纲易纲2021-12-1编辑课件编辑课件4经济周期是人类本性所导致的必然结果。当经济经

3、济周期是人类本性所导致的必然结果。当经济好的时候，人们对未来过于乐观，盲目扩张，该好的时候，人们对未来过于乐观，盲目扩张，该裁减的冗员没有裁减。于是，坏年景很快就来了裁减的冗员没有裁减。于是，坏年景很快就来了，人们又变得过于悲观，这样周而复始，循环往，人们又变得过于悲观，这样周而复始，循环往复。复。当市场崩溃时，每个人都想要现金或黄金，当市场崩溃时，每个人都想要现金或黄金，可是，此时市场上恰恰最缺乏流动性。可是，此时市场上恰恰最缺乏流动性。因为没有因为没有作为最后贷款人的中央银行，人们就会失去信心作为最后贷款人的中央银行，人们就会失去信心，所以，历史上的美国经常面临恐慌，也经常经，所以，历史上

4、的美国经常面临恐慌，也经常经历比其他国家更为迅猛的繁荣和更为深重的崩溃历比其他国家更为迅猛的繁荣和更为深重的崩溃，美国经济周期的振幅也远远大于欧洲。，美国经济周期的振幅也远远大于欧洲。l节选节选华尔街的昨天和今天华尔街的昨天和今天译者和作者的对话译者和作者的对话2021-12-1编辑课件编辑课件5但是，有趣的是，这些股市崩溃，也有对美国经但是，有趣的是，这些股市崩溃，也有对美国经济有利的一面。在历史上相当长的时间里，英国济有利的一面。在历史上相当长的时间里，英国比美国富有得多，美国人修建铁路，开办工厂，比美国富有得多，美国人修建铁路，开办工厂，需要资金，英国人则到美国股市来投资。美国人需要资金

5、，英国人则到美国股市来投资。美国人修成了铁路和工厂，英国人成为了这些铁路和工修成了铁路和工厂，英国人成为了这些铁路和工厂的所有者。但是，当股市崩溃时，英国人就会厂的所有者。但是，当股市崩溃时，英国人就会把这些股票低价抛售给美国人。把这些股票低价抛售给美国人。结果，美国人既结果，美国人既得到了铁路和工厂，又拿回了这些铁路和工厂的得到了铁路和工厂，又拿回了这些铁路和工厂的所有权，变相地洗劫了英国的财富。所有权，变相地洗劫了英国的财富。l节选节选华尔街的昨天和今天华尔街的昨天和今天译者和作者的对话译者和作者的对话2021-12-1编辑课件编辑课件6从长期来看，一个完全自由的市场是一定会崩溃从长期来看

6、，一个完全自由的市场是一定会崩溃的。胡佛曾说过，资本主义的最大问题是资本家的。胡佛曾说过，资本主义的最大问题是资本家本身本身他们太贪婪，他们总是牺牲市场整体利他们太贪婪，他们总是牺牲市场整体利益来服务于他们自己的利益。任何一个市场都需益来服务于他们自己的利益。任何一个市场都需要警察和裁判，你可以想象，一个没有警察的社要警察和裁判，你可以想象，一个没有警察的社会人们甚至可能在停车场里相互杀戮，一场没有会人们甚至可能在停车场里相互杀戮，一场没有裁判的橄榄球赛将会是一场灾难。裁判的橄榄球赛将会是一场灾难。一个自由的市一个自由的市场并不是一个没有监管的市场，市场需要有人仲场并不是一个没有监管的市场，市

7、场需要有人仲裁，也需要有人来制订规则。但我们必须要保证裁，也需要有人来制订规则。但我们必须要保证裁判的公正性，要特别小心是谁在制订规则，规裁判的公正性，要特别小心是谁在制订规则，规则是服务于谁的利益。则是服务于谁的利益。l节选节选华尔街的昨天和今天华尔街的昨天和今天译者和作者的对话译者和作者的对话编辑课件编辑课件7Topic listslIASB/FASB财务报告概念框架最新进展财务报告概念框架最新进展财务报告概念框架与公认会计准则各国财务报告概念框架发展情况IASB/FASB联合概念框架FASB SFAS No 8IASB： 2010财务报告概念框架l 国际财务报告准则的最新发展国际财务报告

8、准则的最新发展总体情况财务报表列报准则最新变化收入准则的最新变化编辑课件编辑课件8l第一部分：财务报告概念框架最新发展第一部分：财务报告概念框架最新发展编辑课件编辑课件9The Nature of Accounting l艺术论（arts）l服务活动论（service activity）l信息系统论（information system）l管理活动论（management activity）l管理工具论（management tools）l受托责任观（stewardship, or accountability）l会计契约观（accounting contracts）编辑课件编辑课件10信息系

9、统论（信息系统论（information system）l确认（recognition）l计量（measurement）l记录（recording）l报告（reporting）编辑课件编辑课件11辅修论文选题与会计基本理论问题辅修论文选题与会计基本理论问题l人力资源会计问题（Human Resources Accounting，HR）l环境会计问题（Environmental Accounting）l企业社会责任披露（Corporate Social Responsibility disclosure，CSR）l会计信息披露问题（accounting information disclosur

10、e）l会计信息失真l企业内部控制（Internal Control）与公司治理问题（Corporate Governance）编辑课件编辑课件12辅修论文选题与会计基本理论问题辅修论文选题与会计基本理论问题l后金融危机时代公允价值计量问题（Fair Value Measurement Post-financial crisis）l会计职业道德问题（Accounting Ethics）l政府会计（governmental accounting）编辑课件编辑课件131 Conceptual Framework and GAAPl财务报告概念框架（Conceptual Framework ）l公认会

11、计准则（实务） Generally Accepted Accounting Principles or Generally Accepted Accounting Practice（GAAP）编辑课件编辑课件14lA constitution, a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function and limits of financial accounting a

12、nd financial statements. Conceptual Framework编辑课件编辑课件15Conceptual FrameworklThe fundamentals are the underlying concepts of accounting, concepts that guide the selection of events to be accounted for, the measurement of those events, and the means of summarizing and communicating them to interested

13、parties. (Scope and Implications of the Conceptual Framework Project, FASB, 1976, p.2.)编辑课件编辑课件16概念框架概念框架l概念框架是概念框架是“宪法宪法”，是由相互依存的目标和基本概是由相互依存的目标和基本概念组成的体系，能够产生一以贯之的准则并制约着财念组成的体系，能够产生一以贯之的准则并制约着财务会计和财务报表的性质、职能和界限。框架的最主务会计和财务报表的性质、职能和界限。框架的最主要内容是有关会计的基本概念，这些概念指导着对要要内容是有关会计的基本概念，这些概念指导着对要进行核算的事项（交易）的选

14、择、这些事项的计量以进行核算的事项（交易）的选择、这些事项的计量以及汇总这些事项并向感兴趣的人士传输信息的方式。及汇总这些事项并向感兴趣的人士传输信息的方式。编辑课件编辑课件17Conceptual FrameworklA Conceptual Framework, is a statement of generally accepted theoretical principles which form the frame of reference for financial reporting. (ACCA, Financial reporting, F7）lThese theoretic

15、al principles provide the basis for the development of new accounting standards and the evaluation of those already in existence编辑课件编辑课件18Conceptual FrameworklA Conceptual Framework will form the theoretical basis for determining which events should be accounted for, how they should be measured and

16、how they should be communicated to the user.lAlthough it is theoretical in nature, a conceptual framework for financial reporting has highly practical final aims.编辑课件编辑课件19GAAP are the guidelines, procedures, and practices that a company is required to use in recording and reporting the accounting i

17、nformation in its audited financial statements.They are like laws and are the rules that must be followed in financial reporting.编辑课件编辑课件20A. Pronouncements of authoritative bodies (FASB, APB, CAP, SEC).B. Pronouncements of bodies of expert accountants that have been exposed for public comment.C. Pr

18、onouncements of bodies of expert accountants that have not been exposed for public comment.编辑课件编辑课件21D. Widely accepted practices and pronouncements representing prevalent practice in a particular industry or applications to specific circumstances.E. Other accounting literature.编辑课件编辑课件22Generally A

19、ccepted Accounting Practice (GAAP)（公认会计实务）公认会计实务）lmandatory sources Company lawNational accounting standardsStock exchange requirementsNon-mandatory sources lInternational accounting standardsIFRSsIASsEDsSIC/IFRIC pronouncementslStatutory requirements in other countriessignifies all the rules, from

20、whatever source, which govern accounting 编辑课件编辑课件23概念框架作用概念框架作用lAssist auditors in forming an opinion whether financial statements conform with IAS/IFS/ US GAAP/ UK FRSlAssist users of financial statements in interpreting the information contained in financial statements prepared in conformity with

21、IASlProvide those who are interested in the work of FASB/IASC/ASB with information about its approach to the formulation of IAS(ACCA textbook)编辑课件编辑课件24性质和地位性质和地位lGenerally-Agreed (accepted) theory underpinning financial accounting , designed to underpin the development of accounting standardslIt is

22、 not an accounting standard itself. Nothing in the Framework overrides a specific national or international accounting standard 编辑课件编辑课件25FASB 的概念框架的概念框架SFAC No.1 Objective of Financial Reporting by Business Enterprises(Nov. 1978)SFAC No.2 Qualitative Characteristics of Accounting Information(May 19

23、80) SFAC No.3 Elements of Financial Statements( 1980, suspended by No.6) SFAC No.4, Objective of Financial Reporting by Non-Business Organizations(Nov. 1978)SFAC No. 5 Recognition and Measurement in Financial Statements of Business Enterprises( Dec. 1984)SFAC No.6 Elements of Financial Statements(De

24、c1985)SFAC No.7 Using Cash Flow Information and Present Value in Accounting Measurements(Feb 2000）编辑课件编辑课件26The IASBs Framework（1989）lThe objective of financial statementslUnderlying assumptions( Accounting postulate)lQualitative characteristics of financial statementslThe elements of financial stat

25、ementsRecognition of the elements of financial statements Measurement of the elements of financial statementsConcepts of capital and capital maintenance编辑课件编辑课件27ASBS SoP chapter1. the objective of Financial statementschapter2. The reporting entitychapter3. The qualitative characteristics of financi

26、al statementschapter4. The elements of Financial Statementschapter5. Recognition in Financial Statementschapter6. Measurement in Financial Statementschapter7. Presentation of financial informationChapter8 Accounting for interests in other entities编辑课件编辑课件28Conceptual Framework OverviewObjectivesof F

27、inancialReportingQualitativeCharacteristicsof InformationAccountingElementsof FinancialStatements Recognition and Measurement ConceptsAssumptionsPrinciplesConstraints编辑课件编辑课件29财务报告概念框架内容财务报告概念框架内容l财务报告目标l基本假设l财务报告信息质量特征l财务报表要素l财务报表要素的确认l财务报表要素的计量l财务报告编辑课件编辑课件30 IASB/FASB Joint Conceptual Framework P

28、rojectlObjective： to develop a common and improved conceptual framework that will replace both Boards existing conceptual frameworks. 编辑课件编辑课件31IASB/FASB Joint Conceptual Framework ProjectlA Objectives and qualitative characteristicslB Definitions, recognition and de-recognition of elements of l fin

29、ancial statementslC Initial and subsequent measurement of elements ofl financial statementslD Reporting entity conceptlE Boundaries of financial reporting, and presentation and disclosurelF Purpose and status of the frameworklG Application of the framework to not-for-profit entitieslH Remaining issu

30、es, 编辑课件编辑课件32IASB/FASB Joint Conceptual Framework ProjectlDISCUSSION PAPER(2006) Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting InformationlEXPOSURE DRAFT(2008

31、)编辑课件编辑课件33FASB SFAS No 8l Statement of Financial Accounting Concepts No. 8 (September 2010 )l Conceptual Framework for Financial Reporting lChapter 1, The Objective of General Purpose Financial Reportingl Chapter2, Reporting entitylChapter 3, Qualitative Characteristics of Useful Financial Informat

32、ion 编辑课件编辑课件34IASB Conceptual Framework for Financial Reporting 2010 lINTRODUCTIONlPurpose and statuslScopelCHAPTERSl1 The objective of general purpose financiallreporting l2 The reporting entity to be addedl3 Qualitative characteristics of useful financial information l4 The Framework (1989): the r

33、emaining textlUnderlying assumption lThe elements of financial statements lRecognition of the elements of financial statements lMeasurement of the elements of financial statements lConcepts of capital and capital maintenance编辑课件编辑课件35IASB Conceptual Framework for Financial Reporting 2010ObjectiveslT

34、he objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the entity. Those decisions involve buying, selling or h

35、olding equity and debt instruments, and providing or settling loans and other forms of credit编辑课件编辑课件36IASB Conceptual Framework for Financial Reporting 2010ObjectiveslInformation about a reporting entitys economic resources, claims, and changes in resources and claimsEconomic resources and claimsCh

36、anges in economic resources and claims编辑课件编辑课件37IASB Conceptual Framework for Financial Reporting 2010ObjectiveslChanges in a reporting entitys economic resources and claims result from that entitys financial performance and from other events or transactions such as issuing debt or equity instrument

37、s To properly assess the prospects for future cash flows from the reporting entity, users need to be able to distinguish between both of these changes.编辑课件编辑课件38financial performancelFinancial performance reflected by accrual accountinglFinancial performance reflected by past cash flows编辑课件编辑课件39IAS

38、B Conceptual Framework for Financial Reporting 2010ObjectiveslOB16 Information about a reporting entitys financial performance helps users to understand the return that the entity has produced on its economic resources. Information about the return the entity has produced provides an indication of h

39、ow well management has discharged its responsibilities to make efficient and effective use of the reporting entitys resources. 编辑课件编辑课件40IASB Conceptual Framework for Financial Reporting 2010ObjectiveslInformation about the variability and components of that return is also important, especially in a

40、ssessing the uncertainty of future cash flows. Information about a reporting entitys past financial performance and how its management discharged its responsibilities is usually helpful in predicting the entitys future returns on its economic resources.编辑课件编辑课件41Financial performancelFinancial perfo

41、rmance reflected by accrual accountingl比单独的期间已发生的现金流入与流出更合理地提供过去和未比单独的期间已发生的现金流入与流出更合理地提供过去和未来的财务业绩的基础来的财务业绩的基础l可用来正确评估管理层在报告期充分利用现有资源的义务，即可用来正确评估管理层在报告期充分利用现有资源的义务，即履行受托责任的能力履行受托责任的能力l还可能指明市场价格或利率变动对主体经济资源与其要求权变还可能指明市场价格或利率变动对主体经济资源与其要求权变动的范围，如采用现行成本或公允价值等当前计量资产帮助使动的范围，如采用现行成本或公允价值等当前计量资产帮助使用者正确评估主

42、体产生未来净现金流入的能力用者正确评估主体产生未来净现金流入的能力lFinancial performance reflected by past cash flows编辑课件编辑课件42Changes in economic resources and claims not resulting from financial performance编辑课件编辑课件43 Objectives:IASBs Framework(1989)To provide information about the financial position, performance and changes in fi

43、nancial position of an entity that is useful to a wide range of users in making economic decisionsThe statements also show the results of managements stewardship 编辑课件编辑课件44 Objectives: SoPs and ChinalSoPs?lChina?编辑课件编辑课件45关于财务报告目标的最新变化关于财务报告目标的最新变化l财务报表目标到财务报告目标l财务报告的两大目标到财务报告的单一目标决策有用观受托责任观l对通用财务报告

44、的目标逻辑性地说明了四个问题编辑课件编辑课件46通用财务报告的目标通用财务报告的目标l目标在概念框架中的地位第一次明确而准确地对“通用财务报告目标”的性质与作用进行了定位l是财务信息的主要使用者l他们需要信息的总目标l为满足主要使用者的需要，财务报告能够提供哪些信息，这些信息性质特点（作用）如何编辑课件编辑课件47目标的地位：目标的地位：lThe objective of general purpose financial reporting forms the foundation of the Conceptual Framework. Other aspects of the Conce

45、ptual Frameworka reporting entity concept, the qualitative characteristics of and the constraint on, useful financial information, elements of financial statements, recognition, measurement, presentation and disclosure flow logically from the objective.编辑课件编辑课件48关于财务报告目标的一个新观点关于财务报告目标的一个新观点l把主体的财务业绩

46、分别归之于权责发生制会计和过去的现金流动是一个新观点！编辑课件编辑课件49有两个需要正确理解的新提法有两个需要正确理解的新提法l“通过财务报告并不试图表示一个主体的价值（value）。不过它可以提供信息去帮助现在的和潜在的投资人、贷款人和其他债权人估计报告主体的价值”。如实反映l对于主体资产的计量，要视不同用途和特点，既不能单纯反映主体的成本（历史价格），也不能单独反映一个主体的价值（当前价格）l“很大程度上，财务报告是估计、判断和模型，而不按确切的描绘为基础，概念框架建立的概念就是指导这些估计、判断和模型编辑课件编辑课件50你的观点？你的观点？l受托责任观与会计本质l受托责任观与财务报告概念

47、框架的其他内容会计信息质量特征受托责任观与会计计量受托责任观与资产要素的定义l受托责任观与公司治理l受托责任观与社会环境报告l受托责任观与会计诚信编辑课件编辑课件51IASB CF2010: Qualitative CharacteristicslFundamental qualitative characteristics Relevance Materiality Faithful representation lEnhancing qualitative characteristics Comparability Verifiability Timeliness Understandab

48、ility lTHE COST CONSTRAINT ON USEFUL FINANCIAL REPORTING编辑课件编辑课件52RelevanceReliabilityAccounting InformationUnderstandabilityDecision Usefulness编辑课件编辑课件53Predictive ValueFeedback ValueTimeli-nessVerifi-abilityRepresenta-tional faithfulnessNeu-tralitySecondary and Interactive QualitiesComparability (

49、including ConsistencyThreshold for Recognition编辑课件编辑课件54Accounting information is relevant if it can make a difference in a decision.编辑课件编辑课件55relevancelFinancial information is capable of making a difference in decisions if it has predictive value, confirmatory value or both.编辑课件编辑课件56MaterialitylI

50、nformation is material if omitting it or misstating it could influence decisions that users make on the basis of financial information about a specific reporting entity. lIn other words, materiality is an entity-specific aspect of relevance based on the nature or magnitude, or both, of the items to

51、which the information relates in the context of an individual entitys financial report.编辑课件编辑课件57lThe nature of the item.lThe relative size rather than absolute size of an item.Materiality编辑课件编辑课件58Faithful representationlFinancial reports represent economic phenomena in words and numbers.lTo be use

52、ful, financial information must not only represent relevant phenomena, but it must also faithfully represent the phenomena that it purports to represent. lTo be a perfectly faithful representation, a depiction would have three characteristics. It would be complete, neutral and free from error.编辑课件编辑

53、课件59Accounting information is reliable when it is reasonably free from error and bias, and faithfully represents what it is intended to represent.编辑课件编辑课件60ComparabilitylComparability is the qualitative characteristic that enables users to identify and understand similarities in, and differences amo

54、ng, items编辑课件编辑课件61ComparabilitylSome degree of comparability is likely to be attained by satisfying the fundamental qualitative characteristics. A faithful representation of a relevant economic phenomenon should naturally possess some degree of comparability with a faithful representation of a simi

55、lar relevant economic phenomenon by another reporting entity.编辑课件编辑课件62VerifiabilitylVerifiability means that different knowledgeable and independent observers could reach consensus, although not necessarily complete agreement, that a particular depiction is a faithful representationlVerifiability h

56、elps assure users that information faithfully represents the economic phenomena it purports to represent.编辑课件编辑课件63constraintslThe cost constraints on useful financial reportinglCost is a pervasive constraint on the information that can be provided by financial reporting. Reporting financial informa

57、tion imposes costs, and it is important that those costs are justified by the benefits of reporting that information. There are several types of costs and benefits to consider.编辑课件编辑课件64Financial ReportinglFinancial StatementsStatement of financial positionComprehensive incomeStatement of cash flows

58、Statement of changes in equitylNotes to the financial statementlManagement Discussion and AnalysislOther reports编辑课件编辑课件65Traditional Assumptions of the Accounting ModellAccounting entity.lGoing concern.lArms-length transactions.lAccounting period lStable monetary unit.编辑课件编辑课件66Main Referencesl葛家澍

59、陈朝琳财务报告概念框架的新篇章评美国FASB第8号概念公告（2010年9月）会计研究，2011年第3期lFASB. Statement of Financial Accounting Concepts No. 8 (September 2010 )lIASB Conceptual Framework for Financial Reporting 2010 编辑课件编辑课件67lIFRS1 First-time Adoption of International Financial Reporting StandardslIFRS1初次采用国际财务报告准则lIFRS2

60、 Share-based PaymentlIFRS2以股份为基础的支付lIFRS3 Business CombinationslIFRS3企业合并lIFRS4 Insurance Contracts编辑课件编辑课件68第二部分第二部分l国际财务报告准则的最新发展动态编辑课件编辑课件69lIFRS4保险合同lIFRS5 Non-current Assets Held for Sale and Discontinued OperationslIFRS5持有以备出售的非流动资产和终止经营lIFRS6 Exploration for and Evaluation of Mineral Resource