文件提供AICPABECKER网课补学分代一条龙服务

Task–basedCourseInstructor:Mr.Luo,U.S. CPA,

TaskAccountingStandardsandConceptualFrameworks AbouttheAAB3A.AccountingQ2 供应商、员工、税务局等Q34A.Accounting《会计准则》/GAAP(GenerallyAcceptedAccountingPrinciples) 5A.AccountingU.S.GAAP–UnitedStatesGenerallyAcceptedAccountingIFRSInternationalFinancialReportingStandardsCAS AccountingStandards6A.Accounting .7A.Accounting谁有权力制订U.SSecuritiesandExchangeCommissionSEChasthelegalauthoritytoestablishUSGAAP！(考点TheSEC( )wasestablishedbytheSecuritiesExchangeActof1934.SECisaPUBLICsector.（SEC是公共部门SECrelinquishedthetaskofestablishingGAAPtothePRIVATEsector.(FASB/APB/CAP)（考点） 8A.Accounting谁真正制订U.S.GAAP？FASB及其前任和前前任。TheCommitteeonAccountingAccountingPrinciples1959FinancialAccountingStandards19739 A.AccountingIn1973FASBwasestablishedasanindependentfull-timeUnlikeCAPorAPB,FASBhasnorelationshipwithAICPAInstituteofCertifiedPublicFASBdetermineGAAPsince1973(RelinquishedbyFASBisaPRIVATFASBhas7full-timeThemainlyworkingresultsofFASBareFASBAccountingStandardsBoard(FASBASC)andStatementsofFinancialAccountingStandardsA.AccountingEffectiveJuly1,2009,theFASBAccountingStandardsCodificationbecametheSINGLEsourceofauthoritativenon U.S.GAAP=Authoritative tureincludedintheAuthoritative tureincludedinCodification=U.S.Authoritative tureincludedinCodificationarecomposedrelevantportionsofauthoritativepronouncementsissuedbyA.AccountingU.S.GAAP/Authoritative tureincludedintheNonU.S.GAAP/NonAuthoritativeLi includedintheCodificationA.AccountingTheFASBissuesanAccountingStandardsUpdate(ASU)toformallyannounceanddescribeeachmajorchangetotheauthoritativeCodificationcontent.Forexample,onJanuary5,2016,theFASBissuedASUNo.2016-01(AccountingStandardsUpdateNo.2016-01—FinancialInstruments—Overall(Subtopic825-10))toupdatedAccountingStandardsCodification.ASUsareNOTauthoritative ture.ASUsareNOTU.S.AllnewGAAPandSECamendmentsarefullyintegratedintotheexistingstructureoftheCodification.A.AccountingIn1973,twomajorAccountingStandardsBoards(ASB)wasOneisFASB(FinancialAccountingStandardsBoard),whoU.S.AnotheroneisthepredecessorofIASB(InternationalAccountingIn2001IASBwasestablishedto ceit’sIASBestablishIFRS(InternationalFinancialReportingSince2002theIASBandFASBhavebeenworkingtogethertowardstheinternationalconvergenceofaccountingstandards.In2006CAS AccountingStandards)convergedwithIn2014CASissued/updated8standardstocontinueconvergewithAccountingThegoalofinternationalconvergenceofaccountingstandardsisasinglesetofhighquality,internationalaccountingstandardsthatcompaniescanuseforbothdomesticandcrossborderfinancialThecountries/areasadoptorconvergewithIFRSincludeEuropean ,HK,Brazil,Russia,Japan…TheconvergenceofIFRSandU.S.GAAPbeginfromConceptual Conceptualframeworkprovideabasisforfinancialaccountingconceptsforenterprises.FASBconceptualframeworkcalledStatementsofFinancialAccountingConcepts(SFAC).SFACservesasabasisforallFASBTheconvergenceofIFRSandU.S.GAAPbeginfromConceptualTheresultofconvergenceisSFACNo.8,“ConceptualFrameworkforFinancialReporting”B.ConceptualFASBissued8SFACs.SFACNo.1–No.3arere cedbyotherSFACs,SFACNo.4-No.8areactive.SFACsmainlydepict8issues.Theyare1)objectives,2)qualitativecharacteristics,3)elements,4)recognition,5)measurements,6)financialstatements,7)earnings,8)cashflowandliquidity.Recognition,measurements,financialstatements即确认、计量、Earnings，cashflowandliquidity是primaryuser(投资人)最关心 B.ConceptualTheobjectiveofgeneralpurposefinancialreportingistoprovidefinancialinformationaboutthereportingentitythatisusefultoexistingandpotentialinvestors,lenders,andothercreditors(Primaryusers)inmakingdecisionsaboutprovidingresourcestotheentity.Thosedecisionsinvolvebuying,selling,orholdingequityanddebtinstrumentsandprovidingorsettlingloansandotherformsofcredit.(SFACNo.8–Chapter1OB.2)策。财务会计报告使用者包括投资者、债权人、及其有关B.ConceptualQualitativecharacteristics和ElementsCommon7elementsforbothBusinessenterprises(Biz)andnot-for-profitorganizations(NFP):assets,liabilities,equity(Biz)ornetassets(NFP),revenues,expenses,gains,andlosses.(SFACNo.8)Special3elementsforBizonly:investmentsbyowners,distributionstoowners,andcomprehensivee.(SFACNo.8)Comprehensiveeisthechangeinequityofanentityduringaperiodfromtransactionsandothereventsofnonownersources.综合收益，是指企业在某一期间除与所有者以其所有 B.ConceptualQualitativecharacteristics即会计信息质量要求，是会计的暗线，ThefundamentalqualitativecharacteristicsareRelevanceFAithfulrepresentationSFACNo.8Chapter3QC.5).助记词Faithfulrepresentation(真实性)requirescompleteness(完整性),neutrality(中立性),and domfromerror(无误性).Relevance(相关性meansthefinancialinformation(FIcapacitytomakeadifferenceinusers’Relevance相关性requirespredictvale预测性confirmingvalue(评价性),andmateriality(重要性).增强四兄弟：comparability可比性verifiability可验证性),timeliness(及时性),understandability(好理解)CostconstraintrequiresthebenefitsofreportingFImustgreaterthanthecostsofobtainingandpresentingthe B.Conceptual预价重要性。真实相关即，Completeness,neutrality,and domfromerror,Predictivevalue,confirmingvalue,andFaithfulrepresentationandRelevanceareEnhancingunderstandabilityandtimeliness,Comparability,andverifiability.Costconstraintisapervasive B.ConceptualRecognition,measurement,andfinancialstatements确认、计量、B.ConceptualStatements(如沙特的土豪，山西原来的煤 Cashflowandliquidity被primaryuser用来预测futurenetcashinflows(DCF:DiscountedCashFlow折现后现金流)和企业 B.Conceptual4Assumptionsand6EgoCharm B.Conceptual4Assumptions-“EgoupEntityAssumptionGoingConcernAssumption(IFRS&GAAP)MonetaryUnitAssumptionPeriodicityAssumptionB.Conceptual6Principles“Charm ConservatismPrincipleHistoricalCostPrincipleAccrualAccountingIFRS&GAAPRevenueRecognitionPrincipleMatchingPrincipleFullDisclosurePrincipleB.ConceptualGoingConcernAccrual是USGAAP和IFRSGoingConcernAssumption:Theentitywillcontinuetooperateintheforeseeablefuture.(12months)则》第6条Accrual:RecognizedinFinancialstatementwhenthetransactionoreventoccurred,insteadofcashreceivedorexpensed. B.ConceptualAccrualAccounting(basis)Vs.CashCashbasisrecordsthetransactionsandeventsasthecashisreceivedorexpended,notwhenthetransactionsandeventsoccur.Accrualbasisrecordsthetransactionsandeventsastheyoccur,whenthecashisreceivedorAccrualbasisemployrevenuerecognitionandmatchingB.ConceptualRecognition确认istheprocessofformallyrecordingorincorporatinganiteminthefinancialstatementsofanentityandclassifyingitasasset,liability,equity,revenue,orexpense.工会组织中秋，的单、菜单是非常重要的原始资料，会计系统。抽奖奖品的，对证明工会业绩不重要，但B.ConceptualDefinition（可明晰确定对企业资源的影响。 Measurability(金额可计量 Relevance(相关性 Reliability(可靠性， B.ConceptualRevenuerecognitionOnlywhen“Earned+Realized”,then“Recognize”Recognition=recordedontheEarned=goodsorservicehasbeenRealized=cashornearcash(AR) B.ConceptualMatchingExpensesarematchedagainsttherevenuestheyMatchingistheheartandsoulofaccrualbasisB.ConceptualMeasurementnt&EquipmentCurrentcost cementcost重置成本法，e.gNetrealizablevalue，可变现净值，e.gAccountsCurrentmarketvalue，公允价值，e.gMarketablePresentvalueoffuturecashflows，现值，e.gLong-termB.ConceptualFullSetofFinancialStatements五大报表+一个附注Statementoffinancialposition(thebalancesheet)资产负债表Statementofearnings(theestatement)利润表上半部分Statementofcomprehensivee利润表下半部分StatementofcashflowsStatementofchangesinownersequityNotestofinancialstatements是五大报表 四大报表，两者实质上完全相同B.Conceptual全世界的组织大体归为三类：组织(ernment)、营利组 组织的会计准则采用由GASB(ernmentalAccountingStandardsBoard)制定的ernmentGAAP。它是以收付实现制或 (FinancialAccountingStandardsBoard)根据SEC B.ConceptualNot-For-ProfitNFP)entitiesareentitieswhoserevenuescomefromcontributionsandwhoseoperatingpurposedoesnotincludeprofit.(志愿性Mostofresourcescomefromcontributionsand(非营利性Operatingpurposeareotherthanfor(所有权公益性LackownershipB.ConceptualObjectives ernmental .)andNot-For-Profit .andNFP’sobjectiveareprovidingefficientandeffectivedeliveryofservices..andNFP’sF/Sneedidentifyingand yingaccountabilityoftheir B.ConceptualObjectivesisprovideusefulinformationMakingresourceallocationAssessingserviceandtheabilitytoprovideAssessingmanagementstewardshipandThenatureandrelationshipofin/outflowof B.ConceptualSFACNo.7,