财务会计概念框架

1、财务会计概念框架第1页，共71页，2022年，5月20日，8点59分，星期三1 财务会计概念框架（CF）概述 CF是由财务会计的基本概念和原则所构成的理论体系，是制定会计准则的基础和依据。起源于美国，1976年,FASB在一份讨论备忘录中正式提出“Conceptual Framework”这一术语。美国财务会计CF成为各国CF的参照蓝本。 2004年，IASB与FASB启动联合项目，对现有财务会计概念框架进行改革。第2页，共71页，2022年，5月20日，8点59分，星期三美国构建概念框架的背景20世纪初，美国会计实务随意性较强1933年SEC成立，负责为上市公司制定会计规范1938年，SEC

2、将制定会计规范（GAAP）的权力赋予职业界AICPA下属会计程序委员会（CAP）（1939-1959）51份会计研究公报 对现行惯例选择和认可AICPA下属会计原则委员会（APB）（1959-1973）31份意见书、4份APB公告 第4号公告企业财务报表的基本概念与会计原则AICPA专设会计研究部，发布会计研究论文集第3页，共71页，2022年，5月20日，8点59分，星期三财务会计准则委员会（FASB）于1973年成立由7名专职委员组成，准则制订遵循due process SEC指出，与FASB规定相违背的做法将被视为不具有权威支持已发布160多份财务会计准则公告（关注美会计准则汇编）FAS

3、B成立伊始，便将CF作为主要工作内容以财务报告的目标为CF起点 “建立目标和明确基本概念，并不是为了直接解决财务会计和报告问题，而是给出解决问题的方向和工具。” 陆续发布8辑财务会计概念公告（SFAC）美国构建概念框架的背景第4页，共71页，2022年，5月20日，8点59分，星期三美国FASB的财务会计概念框架（SFAC）NO.1 Objectives of Financial Reporting by Business Enterprises (Superseded) 1978.11NO.2 Qualitative Characteristics of Accounting Informa

4、tion (Superseded) 1980.5NO.3 Elements of Financial Statements of Business Enterprises (Superseded) 1980.12NO.4 Objectives of Financial Reporting by Nonbusiness Organizations 1980.12NO.5 Recognition and Measurement in Financial Statements of Business Enterprises 1984.12NO.6 Elements of Financial Stat

5、ements 1985.12NO.7 Using Cash Flow Information and Present Value in Accounting Measurements 2000.2NO.8 Conceptual Framework for Financial ReportingChapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information 2010.9第5页，共71

6、页，2022年，5月20日，8点59分，星期三 目标 会计信息质量特征财务报表要素 要素确认和计量的原则FASB概念框架体系结构FASB的财务会计概念公告是财务会计理论运用于规范财务会计准则的一个新发展。（葛家澍等，2005）第6页，共71页，2022年，5月20日，8点59分，星期三美国CF成为国际及各国制定CF的蓝本美国：财务会计概念公告（1978-2000）IASC：编报财务报表的框架 1989加拿大CICA：加拿大特许会计师手册1991 英国ASB：财务报告原则公告 1999澳大利亚：财务会计概念公告（1990-1992)中国：企业会计准则基本准则2006 第7页，共71页，2022年

7、，5月20日，8点59分，星期三2 财务报告目标 美国FASB英国ASB加拿大特许会计师协会 （CICA）IASC中国IASB和FASB联合概念框架第8页，共71页，2022年，5月20日，8点59分，星期三财务会计目标在美国的研究历史1940年，佩顿和利特尔顿公司会计准则导论：会计的目的是“提供关于某一企业的财务数据，加以汇集、整理与提供，以满足管理当局、投资人和社会公众的需求”。在其博士论文中专门研究了会计目标问题。1953年，利特尔顿在会计理论结构中，详尽地研究了会计的目标。AAA提出四项会计目标(1966)APB No.4公告：财务会计与财务报表的基本目标，就是提供关于一个企业的定量化

8、的财务信息，这些信息有助于报表使用者（主要是投资者和债权人）的相关决策。第9页，共71页，2022年，5月20日，8点59分，星期三小资料：AAA提出的四项会计目标(1966)The Objectives of Accounting are to provide information for the following purposes: 1.Making decisions concerning the use of limited resources, including the identification of crucial decisions areas, and determi

9、nation of objectives and goals.2. Effectively directing and controlling an organizations human and material resources.3. Maintaining and reporting on the custodianship of resources.4. Facilitating social functions and controls.第10页，共71页，2022年，5月20日，8点59分，星期三特鲁布拉德报告受AICPA委托，1971年成立的 Truebood 委员会，专门研究

10、财务报表的目标。谁需要财务报表他们需要何种信息会计能提供多少信息需要何种机制来提供所需的信息。特鲁布拉德报告（1973）财务报表的基本目标是提供“据以进行经济决策的信息”。第11页，共71页，2022年，5月20日，8点59分，星期三SFAC NO.1提出的企业财务报告目标 Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment, cred

11、it, and similar decisions. Financial reporting should provide information to help present and potential investors and creditors and other users in assessing the amounts, timing, and uncertainty of prospective cash receipts from dividends or interest and the proceeds from the sale, redemption, or mat

12、urity of securities or loans.Financial reporting should provide information about the economic resources of an enterprise, the claims to those resources (obligations of the enterprise to transfer resources to other entities and owners equity), and the effects of transactions, events, and circumstanc

13、es that change resources and claims to those resources.第12页，共71页，2022年，5月20日，8点59分，星期三财务报告应该提供对现有和潜在的投资者、债权人和其他使用者作出理性的投资、信贷和类似决策有用的信息； 财务报告应该提供有助于现在的和潜在的投资者、债权人和其他使用者评估来自股利或利息及其来自证券或贷款的销售、赎回或到期所得的预期现金收入的金额、时间分布和不确定性的信息；财务报告应该提供关于企业的经济资源，对这些资源的要求权（企业把资源转移给其他主体的义务和业主权益），以及使资源和对这些资源的要求权发生变动的交易、事项和情况的信

14、息。SFAC NO.1 提出的企业财务报告目标第13页，共71页，2022年，5月20日，8点59分，星期三FASB财务报告目标的创新会计目标成为构建财务会计概念框架的逻辑起点。对会计目标的研究，从纯粹的理论研究，逐步走向应用。将使用者的利益上升为第一位，提出“决策有用观”。 决策有用观以投资理论和决策理论为基础，承认会计信息的公共物品属性，认为财务报告与其他信息来源存在竞争。第14页，共71页，2022年，5月20日，8点59分，星期三英国ASB财务报告原则公告：提供关于报告主体财务状况和经营业绩的信息，从而有助于使用者评价管理当局受托责任以及制定经济决策。 加拿大特许会计师协会（CICA）

15、：向投资者、管理层、出资人、贷款人及其他使用者提供对进行资源配置决策和评估受托责任有用的信息。中国基本会计准则：企业财务会计报告的目标是向财务会计报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，有助于财务会计报告使用者作出经济决策。关于财务报告目标的其他表述第15页，共71页，2022年，5月20日，8点59分，星期三IASC: Framework for the Preparation and Presentation of Financial Statements(1989)The objective of financial statem

16、ents is to provide information about the financial position, performance and changes in financial position of an entity that is useful to a wide range of users in making economic decisions. Financial statements also show the results of the stewardship of management, or the accountability of manageme

17、nt for the resources entrusted to it. Those users who wish to assess the stewardship or accountability of management do so in order that they may make economic decisions.第16页，共71页，2022年，5月20日，8点59分，星期三受托责任观和决策有用观受托责任观背景：企业所有权与经营权相分离，投资者与经营者之间有明确的委托与受托关系。财务会计的目标是反映受托者对受托责任的履行情况。会计涉及三方：责任人、委托人和会计人员会计人

18、员是作为第三方介入受托责任关系中的，以便在责任人和委托人之间顺利地把委托的责任和交卸的责任交待明白。 井尻雄士（1975）决策有用观背景：美国资本市场高度发达，上市公司股权分散，投资者“用脚投票”；潜在投资者和债权人是会计信息的重要使用者。 财务报告本身不是目的，它意图提供对于商业和经济决策有用的信息。FASB SFAC No.1第17页，共71页，2022年，5月20日，8点59分，星期三受托责任与决策有用是对会计目标不同层面的表述，两者实质是一致的。美国著名会计学家AC 利特尔顿（1989）你的观点呢？受托责任观和决策有用观第18页，共71页，2022年，5月20日，8点59分，星期三Ch

19、apter1 of SFAC NO.8 ：The objective of general purpose financial reporting to provide financial information about the reporting entity that is useful to present and potential equity investors, lenders and other creditors in making decisions about providing resources to the entity. It forms the founda

20、tion of the Conceptual Framework. Other aspects of the Conceptual Frameworka reporting entity concept; the qualitative characteristics of, and the constraints on, useful financial information; elements of financial statements; recognition, measurement; presentation; and disclosureflow logically from

21、 the objective. 第19页，共71页，2022年，5月20日，8点59分，星期三3 会计信息质量特征美国FASB英国的“真实与公允”原则IASC中国IASB和FASB联合概念框架第20页，共71页，2022年，5月20日，8点59分，星期三FASB的会计信息质量特征体系针对使用者的质量特征：可理解性首要的质量特征：相关性和可靠性次要的质量特征：可比性（包括一贯性）、中立性约束条件：成本效益均衡确认门槛：重大性第21页，共71页，2022年，5月20日，8点59分，星期三第22页，共71页，2022年，5月20日，8点59分，星期三相关性（Relevance）和可靠性（ Relia

22、bility） Relevance ：The capacity of information to make a difference in a decision by helping users to form predictions about the outcomes of past, present, and future events or to confirm or correct prior expectations. Reliability：The quality of information that assures that information is reasonabl

23、y free from error and bias and faithfully represents what it purports to represent.第23页，共71页，2022年，5月20日，8点59分，星期三IASC（1989）关于会计信息质量的观点四项主要的质量特征可理解性、相关性、可靠性和可比性相关性包括重要性可靠性包括：如实表述（faithful representation) 、实质重于形式（Substance over form）、中立性（neutrality）、谨慎（prudence）和完整性限制因素：及时性、效益成本均衡、不同质量特征之间的权衡。 第24页，共

24、71页，2022年，5月20日，8点59分，星期三英国的“真实与公允”原则1844年，英国公司法要求公司的资产负债表必须“充分和公允 (Full and Fair) ” 。1897年修订后的公司法规定:核数师在报告中必须判明企业的财务报表是否“真实和正确 (True and Correct) ” 。1947年,英格兰及威尔士特许会计师协会(ICAEW)建议用“真实和公允(ture and fair）” 代替“真实和正确”。 英国ASB：尽管真实与公允的观点至高无上,但是,一般来说,只要能够遵守ASB发布或认可的会计准则,就能够提供真实和公允的观点。在少数例外情况下,为了提供真实和公允的观点需要

25、背离会计准则时,也只需要披露发生背离的情况及原因即可。这一原则已被欧盟和某些英联邦国家所接受。第25页，共71页，2022年，5月20日，8点59分，星期三我国提出的会计信息质量要求如实反映相关性可理解性可比性（包括一贯性）实质重于形式重大性谨慎性及时性 第26页，共71页，2022年，5月20日，8点59分，星期三Chapter 3 of SFAC NO.8: Qualitative characteristics of useful financial informationIf financial information is to be useful, it must be relev

26、ant and faithfully represents what it purports to represent. The usefulness of financial information is enhanced if it is comparable, verifiable, timely, and understandable.Two fundamental qualitative characteristicsRelevance : Predictive value, Confirmatory value, Materiality Faithful Representatio

27、n: Completeness ,Neutrality ,Free from error Enhancing qualitative characteristics may help determine which of the two ways should be used to depict a phenomenon if both are considered equally relevant or faithfully represented.第27页，共71页，2022年，5月20日，8点59分，星期三Hierarchy of Accounting Qualities第28页，共71

28、页，2022年，5月20日，8点59分，星期三思考1.由于各国资本市场发展的程度不一，形成了受托责任观和决策有用观并存的局面。你的观点？2.甲口袋内有200元钱，想在餐厅吃鱼。菜单1只标明“时价”，菜单2标明了具体价格。哪份菜单有相关性，为什么？课下预习阅读SFAC No.5-6原文，把握重要内容。第29页，共71页，2022年，5月20日，8点59分，星期三财务报告和财务报表财务报表要素财务报表要素的确认财务报表要素的计量4 财务报表的要素及其确认和计量SFAC NO.5 Recognition and Measurement in Financial Statements of Busin

29、ess Enterprises 1984.12SFAC NO.6 Elements of Financial StatementsSFAC NO.7 Using Cash Flow Information and Present Value in Accounting Measurements 2000.2IASB: ED of CF 2015第30页，共71页，2022年，5月20日，8点59分，星期三1. 财务报告和财务报表SFAC NO.6：Financial statements are a central feature of nancial reportinga principal

30、 means of communicating nancial information to those outside an entity. A full set of financial statements for a period should show: Financial position at the end of the periodEarnings for the periodComprehensive income for the periodCash flows during the period Investments by and distributions to o

31、wners during the period.第31页，共71页，2022年，5月20日，8点59分，星期三第32页，共71页，2022年，5月20日，8点59分，星期三2.SFAC NO.6中提出的财务报表要素资产(Assets)负债(Liabilities)产权或净资产(Equity or Net Assets) 业主投资(Investment by Owners) 分派业主款(Distribution to Owners) 综合（全面）收益(Comprehensive Income) 收入(Revenues) 费用(Expenses) 利得(Gains) 损失(Losses) 第33页

32、，共71页，2022年，5月20日，8点59分，星期三FASB报表要素体系的特点 突出了权益变动要素：将影响业主权益要素的两项重要内容业主投资和派给业主款作为两个独立的要素 突出了全面收益要素区别了以下几个重要的概念:盈利(Earnings)净收益(Net Income)全面收益(Comprehensive Income) 第34页，共71页，2022年，5月20日，8点59分，星期三All changes in equityComprehensive incomechanges in equity from transfers between a business enterprise an

33、d its ownersNet incomeOther Comprehensive incomerevenuesexpensesgainslossesComprehensive income is the total nonowner changes in equity. Comprehensive income=net income +other Comprehensive income第35页，共71页，2022年，5月20日，8点59分，星期三34. Earnings does not include the cumulative effect of certainaccounting

34、adjustments of earlier periods that are recognized in the current period. 42. Earnings and comprehensive income have the same broad componentsrevenues, expenses, gains,and lossesbut are not the same because certain classes of gains and losses are included in comprehensive income but are excluded fro

35、m earnings. a. Effects of certain accounting adjustments of earlier periods that are recognized in the period, such as cumulative effects of changes in accounting principle.b. Certain other changes in net assets (principally certain holding gains and losses) that are recognized in the period.CON5 12

36、-14第36页，共71页，2022年，5月20日，8点59分，星期三3.关于报表要素的其他表述IASC（5）资产、负债、权益；收益、费用 英国ASB（7）资产、负债、所有者权益；利得、损失；业主投资和分派业主款 加拿大CICA（7）资产、负债、所有者权益；收入、费用、利得和损失 中国（6）资产、负债、所有者权益；收入、费用和利润第37页，共71页，2022年，5月20日，8点59分，星期三4.财务报表要素的确认和计量 目标 信息质量特征财务报表要素 报表要素确认和计量确认/终止确认的条件盈余成分的确认指南计量原则计量模式应计基础前提和约束报告实体思考：美国CF中遗漏了什么重要内容？Nussnb

37、aumer（1992）认为，第1、2号概念公告是概念框架的成功之处，它们将会计职能从单一的经管责任推进到财务报告的决策有用性。第5号公告未提供任何新的内容，也未解决确认和计量的难题，因此是概念框架的失败之处。第38页，共71页，2022年，5月20日，8点59分，星期三（1）报表要素确认和计量的基础、约束条件和基本假设应计基础Information about enterprise earnings based on accrual accounting generally provides a better indication of enterprise performance（abili

38、ty to generate favorable cash flows）than information limited to the financial effects of cash receipts and payments.约束条件cost-benefit constraint：the expected benefits from recognizing a particular item should justify perceived costs of providing and using the information.第39页，共71页，2022年，5月20日，8点59分，星

39、期三Economic Entity company keeps its activity separate from its owners and other businesses. Going Concern - company to last long enough to fulfill objectives and commitments.Monetary Unit - money is the common denominator.Periodicity - company can divide its economic activities into time periods.四项基

40、本假设（未在SFAC中明确指出）第40页，共71页，2022年，5月20日，8点59分，星期三（2）财务报表要素的确认Recognition is the process of formally recording or incorporating an item into the financial statements of an entity as an asset, liability, revenue, expense, or the like. A recognized item is depicted in both words and numbers, with the amo

41、unt included in the statement totals. (FASB) Recognition is the process of incorporating in the balance sheet or income statement an item that meets the definition of an element and satisfies the criteria for recognition set out in the existing Conceptual Framework. (IASB)第41页，共71页，2022年，5月20日，8点59分

42、，星期三Fundamental Recognition CriteriaDefinitionsThe item meets the definition of anelement of financial statements.MeasurabilityIt has a relevant attribute measurable with sufficient reliability.RelevanceThe information about it is capable of making a difference in user decisions.ReliabilityThe infor

43、mation is representationally faithful, verifiable, and neutral.第42页，共71页，2022年，5月20日，8点59分，星期三Guidance for recognizing revenues and gains is based on their being:realized or realizable. Revenues and gains are realized when products (goods or services), merchandise, or other assets are exchanged for

44、cash or claims to cash. Revenues and gains are realizable when related assets received or held are readily convertible to known amounts of cash or claims to cash.earned. Revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the b

45、enefits represented by the revenues.For gains, being earned is generally less significant than being realized or realizable.Revenue Recognition - generally occurs (1) when realized or realizable and (2) when earned.第43页，共71页，2022年，5月20日，8点59分，星期三Revenue Recognition - generally occurs (1) when realiz

46、ed or realizable and (2) when earned.第44页，共71页，2022年，5月20日，8点59分，星期三Expense RecognitionGuidance for expenses and losses is intended to recognize: Consumption of benefit. Expenses are generally recognized when an entitys economic benefits are consumed in revenue-earning activities or otherwise or Los

47、s or lack of benefit. Expenses or losses are recognized if it becomes evident that previously recognized future economic benefits of assets have been reduced or eliminated, or that liabilities have been incurred or increased, without associated economic benefits第45页，共71页，2022年，5月20日，8点59分，星期三Expense

48、 RecognitionConsumption of economic benefits during a period may be recognized either directly or by relating it to revenues recognized during the period:a. Some expenses, such as cost of goods sold, are matched with revenuesthey are recognized upon recognition of revenues that result directlyand jo

49、intly from the same transactions or other events as the expenses.b. Many expenses, such as selling and administrative salaries, are recognized during the period in which cash is spent or liabilities are incurred for goods and services that are used up either simultaneously with acquisition or soon a

50、fter.c. Some expenses, such as depreciation and insurance, are allocated by systematic and rational procedures to the periods during which the related assets are expected to provide benefits.第46页，共71页，2022年，5月20日，8点59分，星期三（3）报表要素的计量Measurement involves choice of an attribute by which to quantify a r

51、ecognized item and choice of a scale of measurement (often called “unit of measure”).FASBMeasurement is the process of determining the monetary amounts at which the elements of the financial statements are to be recognized and carried in the balance sheet and income statement. IASBMeasurement in fin

52、ancial statements represents assigning amounts in monetary units to items that are recorded in financial statements.” ASB of Japan 第47页，共71页，2022年，5月20日，8点59分，星期三计量模式（计量单位+计量属性）SFAC NO.5所提出的五种计量属性：历史成本/收入（Historical cost /proceeds)现行成本（Current cost）现行市价（Current market value）可变现/清偿净值（Net realizable /

53、Settlement Value）未来现金流量现/贴现值（Present/Discounted Value of Future Cash Flows） The monetary unit or measurement scale in financial statements in current practice is nominal units of money, that is, unadjusted for changes in purchasing power of money over time. An ideal measurement scale would be one th

54、at is stable over time.第48页，共71页，2022年，5月20日，8点59分，星期三Five different attributes of assets (and liabilities) used in practice （SFAC No 5）a. Historical cost (historical proceeds). Property,plant, and equipment and most inventories are reported at their historical cost, Liabilities that involve obligat

55、ions to provide goods or services to customers are generally reported at historical proceeds.b.Current cost. Some inventories are reported at their current (replacement) cost, which is the amount of cash, or its equivalent, that would have to be paid if the same or an equivalent asset were acquired

56、currently.c. Current market value. Some investments in marketable securities are reported at their current market value, which is the amount of cash, or its equivalent, that could be obtained by selling an asset in orderly liquidation.第49页，共71页，2022年，5月20日，8点59分，星期三Five different attributes of asset

57、s (and liabilities) used in practice （SFAC No 5）d. Net realizable (settlement) value. Short-term receivables and some inventories are reported at their net realizable value, which is the nondiscounted amount of cash, or its equivalent, into which an asset is expected to be converted in due course of

58、 business less direct costs. Liabilities that involve known or estimated amounts of money payable at unknown future dates, for example, trade payables or warranty obligations, generally are reported at their net settlement value, which is the nondiscounted amounts of cash, or its equivalent, expecte

59、d to be paid to liquidate an obligation in the due course of business, including direct costs. e. Present (or discounted) value of future cash flows. Long-term receivables and payables are reported at their present value (discounted at the implicit or historical rate).第50页，共71页，2022年，5月20日，8点59分，星期三

60、现值和公允价值（SFAC No 7）Most accounting measurements use an observable marketplace-determined amount, however, accountants quite often must use estimated future cash flows as a basis for measuring an asset or a liability. SFAC No 7 provides a framework for using future cash flows as the basis for accounti