财务报告概念框架与国际财务报告准则最新发展动态(季小琴)20110513

1、2020/7/27,报告人：王昌锐,1,财务报告概念框架与国际财务报告准则的最新发展动态,2020/7/27,2,2020/7/27,3,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一个强大而复杂的经济体。在美国经济发展的每一个阶段中，以华尔街为代表的美国资本市场都扮演着重要的角色。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。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的例证。 节选序易纲,

2、2020/7/27,4,经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，循环往复。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。因为没有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。 节选华尔街的昨天和今天译者和作者的对话,2020/7/27,报告人：王昌锐,5,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，

3、英国比美国富有得多，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，英国人就会把这些股票低价抛售给美国人。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所有权，变相地洗劫了英国的财富。 节选华尔街的昨天和今天译者和作者的对话,2020/7/27,6,从长期来看，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本身他们太贪婪，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

4、有裁判的橄榄球赛将会是一场灾难。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，规则是服务于谁的利益。 节选华尔街的昨天和今天译者和作者的对话,topic lists,iasb/fasb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 8 iasb： 2010财务报告概念框架 国际财务报告准则的最新发展 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,第一部分：财务报告概念框架最新发展,the natur

5、e of accounting,艺术论（arts） 服务活动论（service activity） 信息系统论（information system） 管理活动论（management activity） 管理工具论（management tools） 受托责任观（stewardship, or accountability） 会计契约观（accounting contracts）,信息系统论（information system）,确认（recognition） 计量（measurement） 记录（recording） 报告（reporting）,辅修论文选题与会计基本理论问题,人力资源会

6、计问题（human resources accounting，hr） 环境会计问题（environmental accounting） 企业社会责任披露（corporate social responsibility disclosure，csr） 会计信息披露问题（accounting information disclosure） 会计信息失真 企业内部控制（internal control）与公司治理问题（corporate governance）,辅修论文选题与会计基本理论问题,后金融危机时代公允价值计量问题（fair value measurement post-financial

7、crisis） 会计职业道德问题（accounting ethics） 政府会计（governmental accounting）,1 conceptual framework and gaap,财务报告概念框架（conceptual framework ） 公认会计准则（实务） generally accepted accounting principles or generally accepted accounting practice（gaap）,a constitution, a coherent system of interrelated objectives and funda

8、mentals that can lead to consistent standards and that prescribes the nature, function and limits of financial accounting and financial statements.,conceptual framework,conceptual framework,the fundamentals are the underlying concepts of accounting, concepts that guide the selection of events to be

9、accounted for, the measurement of those events, and the means of summarizing and communicating them to interested parties. (scope and implications of the conceptual framework project, fasb, 1976, p.2.),概念框架,概念框架是“宪法”，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进

10、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。,conceptual framework,a conceptual framework, is a statement of generally accepted theoretical principles which form the frame of reference for financial reporting. (acca, financial reporting, f7） these theoretical principles provide the basis for the dev

11、elopment of new accounting standards and the evaluation of those already in existence,conceptual framework,a conceptual framework will form the theoretical basis for determining which events should be accounted for, how they should be measured and how they should be communicated to the user. althoug

12、h it is theoretical in nature, a conceptual framework for financial reporting has highly practical final aims.,generally accepted accountingprinciples (gaap),gaap are the guidelines, procedures, and practices that a company is required to use in recording and reporting the accounting information in

13、its audited financial statements.,they are like laws and are the rules that must be followed in financial reporting.,hierarchy of sources of gaap,a.pronouncements of authoritative bodies (fasb, apb, cap, sec). b.pronouncements of bodies of expert accountants that have been exposed for public comment

14、. c.pronouncements of bodies of expert accountants that have not been exposed for public comment.,continued,d.widely accepted practices and pronouncements representing prevalent practice in a particular industry or applications to specific circumstances. e.other accounting literature.,hierarchy of s

15、ources of gaap,generally accepted accounting practice (gaap)（公认会计实务）,mandatory sources company law national accounting standards stock exchange requirements,non-mandatory sources international accounting standards ifrss iass eds sic/ifric pronouncements statutory requirements in other countries,sign

16、ifies all the rules, from whatever source, which govern accounting,概念框架作用,assist auditors in forming an opinion whether financial statements conform with ias/ifs/ us gaap/ uk frs assist users of financial statements in interpreting the information contained in financial statements prepared in confor

17、mity with ias provide those who are interested in the work of fasb/iasc/asb with information about its approach to the formulation of ias(acca textbook),性质和地位,generally-agreed (accepted) theory underpinning financial accounting , designed to underpin the development of accounting standards it is not

18、 an accounting standard itself. nothing in the framework overrides a specific national or international accounting standard,fasb 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 1980) sfac no.3 ele

19、ments 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(dec1985) sfac no.

20、7 using cash flow information and present value in accounting measurements(feb 2000）,the iasbs framework（1989）,the objective of financial statements underlying assumptions( accounting postulate) qualitative characteristics of financial statements the elements of financial statements recognition of t

21、he elements of financial statements measurement of the elements of financial statements concepts of capital and capital maintenance,asbs sop,chapter1. the objective of financial statements chapter2. the reporting entity chapter3. the qualitative characteristics of financial statements chapter4. the

22、elements of financial statements chapter5. recognition in financial statements chapter6. measurement in financial statements chapter7. presentation of financial information chapter8 accounting for interests in other entities,conceptual framework overview,objectives of financial reporting,qualitative

23、 characteristics of information accounting,elements of financial statements,recognition and measurement concepts,assumptions,principles,constraints,财务报告概念框架内容,财务报告目标 基本假设 财务报告信息质量特征 财务报表要素 财务报表要素的确认 财务报表要素的计量 财务报告,iasb/fasb joint conceptual framework project,objective： to develop a common and improv

24、ed conceptual framework that will replace both boards existing conceptual frameworks.,iasb/fasb joint conceptual framework project,a objectives and qualitative characteristics b definitions, recognition and de-recognition of elements of financial statements c initial and subsequent measurement of el

25、ements of financial statements d reporting entity concept e boundaries of financial reporting, and presentation and disclosure f purpose and status of the framework g application of the framework to not-for-profit entities h remaining issues,iasb/fasb joint conceptual framework project,discussion pa

26、per(2006) preliminary views on an improved conceptual framework for financial reporting: the objective of financial reporting and qualitative characteristics of decision-useful financial reporting information exposure draft(2008),fasb sfas no 8,statement of financial accounting concepts no. 8 (septe

27、mber 2010 ) conceptual framework for financial reporting chapter 1, the objective of general purpose financial reporting chapter2, reporting entity chapter 3, qualitative characteristics of useful financial information,iasb conceptual framework for financial reporting 2010,introduction purpose and s

28、tatus scope chapters 1 the objective of general purpose financial reporting 2 the reporting entity to be added 3 qualitative characteristics of useful financial information 4 the framework (1989): the remaining text underlying assumption the elements of financial statements recognition of the elemen

29、ts of financial statements measurement of the elements of financial statements concepts of capital and capital maintenance,iasb conceptual framework for financial reporting 2010objectives,the objective of general purpose financial reporting is to provide financial information about the reporting ent

30、ity 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 holding equity and debt instruments, and providing or settling loans and other forms of credit,iasb conceptual f

31、ramework for financial reporting 2010objectives,information about a reporting entitys economic resources, claims, and changes in resources and claims economic resources and claims changes in economic resources and claims,iasb conceptual framework for financial reporting 2010objectives,changes in a r

32、eporting entitys economic resources and claims result from that entitys financial performance and from other events or transactions such as issuing debt or equity instruments to properly assess the prospects for future cash flows from the reporting entity, users need to be able to distinguish betwee

33、n both of these changes.,financial performance,financial performance reflected by accrual accounting financial performance reflected by past cash flows,iasb conceptual framework for financial reporting 2010objectives,ob16 information about a reporting entitys financial performance helps users to und

34、erstand the return that the entity has produced on its economic resources. information about the return the entity has produced provides an indication of how well management has discharged its responsibilities to make efficient and effective use of the reporting entitys resources.,iasb conceptual fr

35、amework for financial reporting 2010objectives,information about the variability and components of that return is also important, especially in assessing the uncertainty of future cash flows. information about a reporting entitys past financial performance and how its management discharged its respo

36、nsibilities is usually helpful in predicting the entitys future returns on its economic resources.,financial performance,financial performance reflected by accrual accounting 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 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 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

37、帮助使用者正确评估主体产生未来净现金流入的能力 financial performance reflected by past cash flows,changes in economic resources and claims not resulting from financial performance,objectives:iasbs framework(1989),to provide information about the financial position, performance and changes in financial position of an entit

38、y that is useful to a wide range of users in making economic decisions,the statements also show the results of managements stewardship,objectives: sops and china,sops? china?,关于财务报告目标的最新变化,财务报表目标到财务报告目标 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 对通用财务报告的目标逻辑性地说明了四个问题,通用财务报告的目标,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

39、性质与作用进行了定位 是财务信息的主要使用者 他们需要信息的总目标 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,目标的地位：,the objective of general purpose financial reporting forms the foundation of the conceptual framework. other aspects of the conceptual frameworka reporting entity concept, the qualitative characteristics of and the cons

40、traint on, useful financial information, elements of financial statements, recognition, measurement, presentation and disclosure flow logically from the objective.,关于财务报告目标的一个新观点,把主体的财务业绩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！,有两个需要正确理解的新提法,“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”。

41、 如实反映 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） “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,你的观点？,受托责任观与会计本质 受托责任观与财务报告概念框架的其他内容 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 受托责任观与公司治理 受托责任观与社会环境报告 受托责任观与会计诚信,iasb cf2010: qualitative characteristics,fundamental qualitative charac

42、teristics relevance materiality faithful representation enhancing qualitative characteristics comparability verifiability timeliness understandability the cost constraint on useful financial reporting,hierarchy of qualitative characteristics,accounting information,pervasive constraint,user-specific

43、quality,continued,overall quality,relevance,reliability,hierarchy of qualitative characteristics,secondary and interactive qualities,threshold for recognition,accounting information is relevant if it can make a difference in a decision.,relevance,financial information is capable of making a differen

44、ce in decisions if it has predictive value, confirmatory value or both.,materiality,information 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. in other words, materiality is an entity-spec

45、ific aspect of relevance based on the nature or magnitude, or both, of the items to which the information relates in the context of an individual entitys financial report.,the nature of the item. the relative size rather than absolute size of an item.,materiality,faithful representation,financial re

46、ports represent economic phenomena in words and numbers. to be useful, financial information must not only represent relevant phenomena, but it must also faithfully represent the phenomena that it purports to represent. to be a perfectly faithful representation, a depiction would have three characte

47、ristics. it would be complete, neutral and free from error.,accounting information is reliable when it is reasonably free from error and bias, and faithfully represents what it is intended to represent.,comparability,comparability is the qualitative characteristic that enables users to identify and

48、understand similarities in, and differences among, items,comparability,some 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 wi

49、th a faithful representation of a similar relevant economic phenomenon by another reporting entity.,verifiability,verifiability means that different knowledgeable and independent observers could reach consensus, although not necessarily complete agreement, that a particular depiction is a faithful r

50、epresentation verifiability helps assure users that information faithfully represents the economic phenomena it purports to represent.,constraints,the cost constraints on useful financial reporting cost is a pervasive constraint on the information that can be provided by financial reporting. reporti

51、ng financial information 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.,financial reporting,financial statements statement of financial position comprehensive income statement

52、 of cash flows statement of changes in equity notes to the financial statement management discussion and analysis other reports,traditional assumptions of the accounting model,accounting entity. going concern. arms-length transactions. accounting period stable monetary unit.,main references,葛家澍 陈朝琳财

53、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 fasb. statement of financial accounting concepts no. 8 (september 2010 ) iasb conceptual framework for financial reporting 2010 ,iasb iass or ifrss,ifrs1 first-time adoption of international financial reporting standards ifrs1初次采用国际财务报告准则 i

54、frs2 share-based payment ifrs2以股份为基础的支付 ifrs3 business combinations ifrs3企业合并 ifrs4 insurance contracts,第二部分,国际财务报告准则的最新发展动态,iasb ifrss or iass,ifrs4保险合同 ifrs5 non-current assets held for sale and discontinued operations ifrs5持有以备出售的非流动资产和终止经营 ifrs6 exploration for and evaluation of mineral resource

55、s ifrs6矿产资源的勘探和评价 ifrs7 financial instruments: disclosure ifrs7金融工具：披露,iasb ifrss or iass,ias 1 presentation of financial statements ias1财务报表的列报 ias 2 inventories ias2存货 ias3被ias27和ias28取代 ias4被ias16、ias22和ias38取代 ias5被ias1取代 ias6被ias15取代 ias 7 cash flow statements ias7现金流量表,iasb iass or ifrss,ias 8

56、 accounting policies, changes in accounting estimates and errors ias8当期净损益、重大差错和会计政策变更 ias9被ias38取代 ias 10 events after the balance sheet date ias10资产负债表日后事项 ias 11 construction contracts ias11建造合同,iasb iass or ifrss,ias 12 income taxes ias12所得税 ias13被ias1取代 ias 14 segment reporting ias14分部报告 ias15反

57、映物价变动影响的信息,iasb iass or ifrss,ias 16 property, plant and equipment ias16不动产、厂场和设备 ias 17 leases ias17租赁 ias 18 revenue ias18收入 ias 19 employee benefits ias19雇员福利 ias 20 accounting for government grants and disclosure of government assistance ias20政府补助会计和政府援助的披露 ias 21 the effects of changes in forei

58、gn exchange rates ias21汇率变动的影响,iasb iass or ifrss,ias22企业合并 ias 23 borrowing costs ias23借款费用 ias 24 related party disclosures ias24关联方披露 ias25投资会计 ias 26 accounting and reporting by retirement benefit plans ias26退休福利计划的会计和报告,iasb iass or ifrss,ias 27 consolidated and separate financial statements ia

59、s27合并财务报表及对子公司投资会计 ias 28 investments in associates ias28对联合企业投资会计 ias 29 financial reporting in hyperinflationary economies ias29恶性通货膨胀经济中的财务报告 ias 30 disclosures in the financial statements of banks and similar financial institutions ias30银行和类似金融机构财务报表中的披露,iasb iass or ifrss,ias 31 interests in joint ventures ias31合营中权益的财务报告 ias 32 financial instruments: disclosure and presentation ias32金融工具：披露和列报 ias 33 earnings per share ias33每股收益 ias 34 interim financial reporting ias34中期财务报告,iasb iass or ifrss,ias35终止经营 ias 36 impairment of assets ias36资产减