財務會計概念框架

1、財務會計概念框架第1頁，共71頁，2022年，5月20日，8點59分，星期三1 財務會計概念框架（CF）概述 CF是由財務會計的基本概念和原則所構(gòu)成的理論體系，是制定會計準則的基礎(chǔ)和依據(jù)。起源于美國，1976年,FASB在一份討論備忘錄中正式提出“Conceptual Framework”這一術(shù)語。美國財務會計CF成為各國CF的參照藍本。 2004年，IASB與FASB啟動聯(lián)合項目，對現(xiàn)有財務會計概念框架進行改革。第2頁，共71頁，2022年，5月20日，8點59分，星期三美國構(gòu)建概念框架的背景20世紀初，美國會計實務隨意性較強1933年SEC成立，負責為上市公司制定會計規(guī)范1938年，SEC

2、將制定會計規(guī)范（GAAP）的權(quán)力賦予職業(yè)界AICPA下屬會計程序委員會（CAP）（1939-1959）51份會計研究公報 對現(xiàn)行慣例選擇和認可AICPA下屬會計原則委員會（APB）（1959-1973）31份意見書、4份APB公告 第4號公告企業(yè)財務報表的基本概念與會計原則AICPA專設會計研究部，發(fā)布會計研究論文集第3頁，共71頁，2022年，5月20日，8點59分，星期三財務會計準則委員會（FASB）于1973年成立由7名專職委員組成，準則制訂遵循due process SEC指出，與FASB規(guī)定相違背的做法將被視為不具有權(quán)威支持已發(fā)布160多份財務會計準則公告（關(guān)注美會計準則匯編）FAS

3、B成立伊始，便將CF作為主要工作內(nèi)容以財務報告的目標為CF起點 “建立目標和明確基本概念，并不是為了直接解決財務會計和報告問題，而是給出解決問題的方向和工具。” 陸續(xù)發(fā)布8輯財務會計概念公告（SFAC）美國構(gòu)建概念框架的背景第4頁，共71頁，2022年，5月20日，8點59分，星期三美國FASB的財務會計概念框架（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Objectives of Financial Reporting by Business Enterprises (Superseded) 1978.11NO.2 Qualitative Characteristics of Accounting Informa

4、tion (Superseded) 1980.5NO.3 Elements of Financial Statements of Business Enterprises (Superseded) 1980.12NO.4 Objectives of Financial Reporting by Nonbusiness Organizations 1980.12NO.5 Recognition and Measurement in Financial Statements of Business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頁，共71

6、頁，2022年，5月20日，8點59分，星期三 目標 會計信息質(zhì)量特征財務報表要素 要素確認和計量的原則FASB概念框架體系結(jié)構(gòu)FASB的財務會計概念公告是財務會計理論運用于規(guī)范財務會計準則的一個新發(fā)展。（葛家澍等，2005）第6頁，共71頁，2022年，5月20日，8點59分，星期三美國CF成為國際及各國制定CF的藍本美國：財務會計概念公告（1978-2000）IASC：編報財務報表的框架 1989加拿大CICA：加拿大特許會計師手冊1991 英國ASB：財務報告原則公告 1999澳大利亞：財務會計概念公告（1990-1992)中國：企業(yè)會計準則基本準則2006 第7頁，共71頁，2022年

7、，5月20日，8點59分，星期三2 財務報告目標 美國FASB英國ASB加拿大特許會計師協(xié)會 （CICA）IASC中國IASB和FASB聯(lián)合概念框架第8頁，共71頁，2022年，5月20日，8點59分，星期三財務會計目標在美國的研究歷史1940年，佩頓和利特爾頓公司會計準則導論：會計的目的是“提供關(guān)于某一企業(yè)的財務數(shù)據(jù)，加以匯集、整理與提供，以滿足管理當局、投資人和社會公眾的需求”。在其博士論文中專門研究了會計目標問題。1953年，利特爾頓在會計理論結(jié)構(gòu)中，詳盡地研究了會計的目標。AAA提出四項會計目標(1966)APB No.4公告：財務會計與財務報表的基本目標，就是提供關(guān)于一個企業(yè)的定量化

8、的財務信息，這些信息有助于報表使用者（主要是投資者和債權(quán)人）的相關(guān)決策。第9頁，共71頁，2022年，5月20日，8點59分，星期三小資料：AAA提出的四項會計目標(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頁，共71頁，2022年，5月20日，8點59分，星期三特魯布拉德報告受AICPA委托，1971年成立的 Truebood 委員會，專門研究

10、財務報表的目標。誰需要財務報表他們需要何種信息會計能提供多少信息需要何種機制來提供所需的信息。特魯布拉德報告（1973）財務報表的基本目標是提供“據(jù)以進行經(jīng)濟決策的信息”。第11頁，共71頁，2022年，5月20日，8點59分，星期三SFAC NO.1提出的企業(yè)財務報告目標 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頁，共71頁，2022年，5月20日，8點59分，星期三財務報告應該提供對現(xiàn)有和潛在的投資者、債權(quán)人和其他使用者作出理性的投資、信貸和類似決策有用的信息； 財務報告應該提供有助于現(xiàn)在的和潛在的投資者、債權(quán)人和其他使用者評估來自股利或利息及其來自證券或貸款的銷售、贖回或到期所得的預期現(xiàn)金收入的金額、時間分布和不確定性的信息；財務報告應該提供關(guān)于企業(yè)的經(jīng)濟資源，對這些資源的要求權(quán)（企業(yè)把資源轉(zhuǎn)移給其他主體的義務和業(yè)主權(quán)益），以及使資源和對這些資源的要求權(quán)發(fā)生變動的交易、事項和情況的信

14、息。SFAC NO.1 提出的企業(yè)財務報告目標第13頁，共71頁，2022年，5月20日，8點59分，星期三FASB財務報告目標的創(chuàng)新會計目標成為構(gòu)建財務會計概念框架的邏輯起點。對會計目標的研究，從純粹的理論研究，逐步走向應用。將使用者的利益上升為第一位，提出“決策有用觀”。 決策有用觀以投資理論和決策理論為基礎(chǔ)，承認會計信息的公共物品屬性，認為財務報告與其他信息來源存在競爭。第14頁，共71頁，2022年，5月20日，8點59分，星期三英國ASB財務報告原則公告：提供關(guān)于報告主體財務狀況和經(jīng)營業(yè)績的信息，從而有助于使用者評價管理當局受托責任以及制定經(jīng)濟決策。 加拿大特許會計師協(xié)會（CICA）

15、：向投資者、管理層、出資人、貸款人及其他使用者提供對進行資源配置決策和評估受托責任有用的信息。中國基本會計準則：企業(yè)財務會計報告的目標是向財務會計報告使用者提供與企業(yè)財務狀況、經(jīng)營成果和現(xiàn)金流量等有關(guān)的會計信息，反映企業(yè)管理層受托責任履行情況，有助于財務會計報告使用者作出經(jīng)濟決策。關(guān)于財務報告目標的其他表述第15頁，共71頁，2022年，5月20日，8點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頁，共71頁，2022年，5月20日，8點59分，星期三受托責任觀和決策有用觀受托責任觀背景：企業(yè)所有權(quán)與經(jīng)營權(quán)相分離，投資者與經(jīng)營者之間有明確的委托與受托關(guān)系。財務會計的目標是反映受托者對受托責任的履行情況。會計涉及三方：責任人、委托人和會計人員會計人

18、員是作為第三方介入受托責任關(guān)系中的，以便在責任人和委托人之間順利地把委托的責任和交卸的責任交待明白。 井尻雄士（1975）決策有用觀背景：美國資本市場高度發(fā)達，上市公司股權(quán)分散，投資者“用腳投票”；潛在投資者和債權(quán)人是會計信息的重要使用者。 財務報告本身不是目的，它意圖提供對于商業(yè)和經(jīng)濟決策有用的信息。FASB SFAC No.1第17頁，共71頁，2022年，5月20日，8點59分，星期三受托責任與決策有用是對會計目標不同層面的表述，兩者實質(zhì)是一致的。美國著名會計學家AC 利特爾頓（1989）你的觀點呢？受托責任觀和決策有用觀第18頁，共71頁，2022年，5月20日，8點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頁，共71頁，2022年，5月20日，8點59分，星期三3 會計信息質(zhì)量特征美國FASB英國的“真實與公允”原則IASC中國IASB和FASB聯(lián)合概念框架第20頁，共71頁，2022年，5月20日，8點59分，星期三FASB的會計信息質(zhì)量特征體系針對使用者的質(zhì)量特征：可理解性首要的質(zhì)量特征：相關(guān)性和可靠性次要的質(zhì)量特征：可比性（包括一貫性）、中立性約束條件：成本效益均衡確認門檻：重大性第21頁，共71頁，2022年，5月20日，8點59分，星期三第22頁，共71頁，2022年，5月20日，8點59分，星期三相關(guān)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頁，共71頁，2022年，5月20日，8點59分，星期三IASC（1989）關(guān)于會計信息質(zhì)量的觀點四項主要的質(zhì)量特征可理解性、相關(guān)性、可靠性和可比性相關(guān)性包括重要性可靠性包括：如實表述（faithful representation) 、實質(zhì)重于形式（Substance over form）、中立性（neutrality）、謹慎（prudence）和完整性限制因素：及時性、效益成本均衡、不同質(zhì)量特征之間的權(quán)衡。 第24頁，共

24、71頁，2022年，5月20日，8點59分，星期三英國的“真實與公允”原則1844年，英國公司法要求公司的資產(chǎn)負債表必須“充分和公允 (Full and Fair) ” 。1897年修訂后的公司法規(guī)定:核數(shù)師在報告中必須判明企業(yè)的財務報表是否“真實和正確 (True and Correct) ” 。1947年,英格蘭及威爾士特許會計師協(xié)會(ICAEW)建議用“真實和公允(ture and fair）” 代替“真實和正確”。 英國ASB：盡管真實與公允的觀點至高無上,但是,一般來說,只要能夠遵守ASB發(fā)布或認可的會計準則,就能夠提供真實和公允的觀點。在少數(shù)例外情況下,為了提供真實和公允的觀點需要

25、背離會計準則時,也只需要披露發(fā)生背離的情況及原因即可。這一原則已被歐盟和某些英聯(lián)邦國家所接受。第25頁，共71頁，2022年，5月20日，8點59分，星期三我國提出的會計信息質(zhì)量要求如實反映相關(guān)性可理解性可比性（包括一貫性）實質(zhì)重于形式重大性謹慎性及時性 第26頁，共71頁，2022年，5月20日，8點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頁，共71頁，2022年，5月20日，8點59分，星期三Hierarchy of Accounting Qualities第28頁，共71

28、頁，2022年，5月20日，8點59分，星期三思考1.由于各國資本市場發(fā)展的程度不一，形成了受托責任觀和決策有用觀并存的局面。你的觀點？2.甲口袋內(nèi)有200元錢，想在餐廳吃魚。菜單1只標明“時價”，菜單2標明了具體價格。哪份菜單有相關(guān)性，為什么？課下預習閱讀SFAC No.5-6原文，把握重要內(nèi)容。第29頁，共71頁，2022年，5月20日，8點59分，星期三財務報告和財務報表財務報表要素財務報表要素的確認財務報表要素的計量4 財務報表的要素及其確認和計量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頁，共71頁，2022年，5月20日，8點59分，星期三1. 財務報告和財務報表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頁，共71頁，2022年，5月20日，8點59分，星期三第32頁，共71頁，2022年，5月20日，8點59分，星期三2.SFAC NO.6中提出的財務報表要素資產(chǎn)(Assets)負債(Liabilities)產(chǎn)權(quán)或凈資產(chǎn)(Equity or Net Assets) 業(yè)主投資(Investment by Owners) 分派業(yè)主款(Distribution to Owners) 綜合（全面）收益(Comprehensive Income) 收入(Revenues) 費用(Expenses) 利得(Gains) 損失(Losses) 第33頁

32、，共71頁，2022年，5月20日，8點59分，星期三FASB報表要素體系的特點 突出了權(quán)益變動要素：將影響業(yè)主權(quán)益要素的兩項重要內(nèi)容業(yè)主投資和派給業(yè)主款作為兩個獨立的要素 突出了全面收益要素區(qū)別了以下幾個重要的概念:盈利(Earnings)凈收益(Net Income)全面收益(Comprehensive Income) 第34頁，共71頁，2022年，5月20日，8點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頁，共71頁，2022年，5月20日，8點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頁，共71頁，2022年，5月20日，8點59分，星期三3.關(guān)于報表要素的其他表述IASC（5）資產(chǎn)、負債、權(quán)益；收益、費用 英國ASB（7）資產(chǎn)、負債、所有者權(quán)益；利得、損失；業(yè)主投資和分派業(yè)主款 加拿大CICA（7）資產(chǎn)、負債、所有者權(quán)益；收入、費用、利得和損失 中國（6）資產(chǎn)、負債、所有者權(quán)益；收入、費用和利潤第37頁，共71頁，2022年，5月20日，8點59分，星期三4.財務報表要素的確認和計量 目標 信息質(zhì)量特征財務報表要素 報表要素確認和計量確認/終止確認的條件盈余成分的確認指南計量原則計量模式應計基礎(chǔ)前提和約束報告實體思考：美國CF中遺漏了什么重要內(nèi)容？Nussnb

37、aumer（1992）認為，第1、2號概念公告是概念框架的成功之處，它們將會計職能從單一的經(jīng)管責任推進到財務報告的決策有用性。第5號公告未提供任何新的內(nèi)容，也未解決確認和計量的難題，因此是概念框架的失敗之處。第38頁，共71頁，2022年，5月20日，8點59分，星期三（1）報表要素確認和計量的基礎(chǔ)、約束條件和基本假設應計基礎(chǔ)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.約束條件cost-benefit constraint：the expected benefits from recognizing a particular item should justify perceived costs of providing and using the information.第39頁，共71頁，2022年，5月20日，8點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.四項基

40、本假設（未在SFAC中明確指出）第40頁，共71頁，2022年，5月20日，8點59分，星期三（2）財務報表要素的確認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頁，共71頁，2022年，5月20日，8點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頁，共71頁，2022年，5月20日，8點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頁，共71頁，2022年，5月20日，8點59分，星期三Revenue Recognition - generally occurs (1) when realiz

46、ed or realizable and (2) when earned.第44頁，共71頁，2022年，5月20日，8點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頁，共71頁，2022年，5月20日，8點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頁，共71頁，2022年，5月20日，8點59分，星期三（3）報表要素的計量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頁，共71頁，2022年，5月20日，8點59分，星期三計量模式（計量單位+計量屬性）SFAC NO.5所提出的五種計量屬性：歷史成本/收入（Historical cost /proceeds)現(xiàn)行成本（Current cost）現(xiàn)行市價（Current market value）可變現(xiàn)/清償凈值（Net realizable /

53、Settlement Value）未來現(xiàn)金流量現(xiàn)/貼現(xiàn)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頁，共71頁，2022年，5月20日，8點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頁，共71頁，2022年，5月20日，8點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頁，共71頁，2022年，5月20日，8點59分，星期三

60、現(xiàn)值和公允價值（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