关于IASB/FASB联合概念框架相关观点评析

财务概念框架是会计的核心主导。本文对美国财务会计准则委员会(FASB)和国际会计准则理事会(IASB)的联合概念框架的构建进展进行了介绍,并对其研究成果进行深入剖析和客观评价,以期对我国财务会计概念框架的构建有所裨益。     

关于IASB/FASB联合概念框架相关观点评析

财务概念框架是会计的核心主导。本文对美国财务会计准则委员会(FASB)和国际会计准则理事会(IASB)的联合概念框架的构建进展进行了介绍,并对其研究成果进行深入剖析和客观评价,以期对我国财务会计概念框架的构建有所裨益。     

IASB/FASB概念框架联合项目中的资产概念研究述评

IASB/FASB概念框架联合项目认为,双方现存的资产定义存在"可能的"、"预期的"和"控制"指代不明,以及过分强调"未来经济利益"与"过去交易或事项"等方面的缺陷,提出了新的资产定义。这个新定义强调资产是主体具有排他权利的现时经济资源,摒弃了传统的资产成本观、未来经济利益观和权利观,发展和完善了IASB的资产经济资源观,为建立逻辑一致的概念框架奠定了基础,是对资产本质的科学认识,并与经济学的资产概念保持了一致,是一个值得期待的定义。     

基于IASB概念框架的可靠性质量特征之认识理性——一个经济学视角的分析与讨论

2010年IASB修订IASC时期制定的概念框架,将可靠性质量特征修改为"如实表述",同时放弃审慎性和实质重于形式这两个可靠性质量特征的指导性标准,意图增加财务报告的透明度与相关性。在我国会计准则与国际趋同日益成为现实的大背景下,有必要明确可靠性在财务会计信息质量中的地位及其去留问题。从经济学视角分析,可靠性与相关性关系变迁具有逻辑上的理性轨迹,从强调相关性到突出可靠性应为一个理性回归。建立可靠性质量特征之认识理性的现实意义在于,对IASB修订概念框架的意图与后果作出理论研究层面的讨论。     

FASB与IASB概念框架联合项目评价与启示

财务会计概念框架对于指导和评价会计准则体系的建立具有重要意义,本文在FASB和IASB概念框架联合项目研究的新发展趋势背景下,阐述了FASB和IASB概念框架联合项目计划安排和主要内容,分析了概念框架联合项目启动原因对其阶段性成果进行评价,并归纳了对我国财务会计概念框架的构建和发展的启示。     

浅议我国会计信息质量特征的国际趋同——基于FASB/IASB联合概念框架之信息质量特征

一、引言 William C．Norby（1982）将会计信息质量特征形容为“桥梁”,其连接了财务报告目标与要素、确认、计量、列报以及披露之间的沟壑,会计信息质量特征在财务报告目标的统驭下,影响着后续各个关键会计环节。目标回答了“为什么有会计（Why of accounting）”,确认、计量等回答了“会计是怎样的（How of accounting）”,信息质量特征回答了“怎样的会计才能实现会计存在的目标”。     

FASB与IASB联合趋同框架(初步意见)的评介

首先,本文对FASB与IASB于2006年7月6日发布的联合趋同框架(关于目标和信息质量特征的初步意见)的制定背景、主要内容(包括财务报告的目标和信息质量特征的相关内容)进行了简要的介绍和评价,着重强调了联合框架与FASB概念框架和IASB概念框架的区别。其次,本文对联合框架提出了两点整体性看法:一是是否应该由IASB和FASB联合制定联合框架;二是是否应该将受托责任观隶属于决策有用性。最后,本文分析了联合趋同框架对我国新会计准则《基本准则》的影响。     

试评IASB/FASB联合概念框架的某些改进——截至2008年10月16日的进展

本文试图讨论IASB与FASB联合概念框架项目若干改进(截至2008年10月16日的进展)。现在,两个理事会已经颁发了三份讨论稿(初步观点),一是关于《财务报告的目标与财务报告对决策有用的信息质量特征》,二是关于《报告主体》,三是关于《财务报表列报》。还有《财务报告目标与决策有用信息质量特征》的一份征求意见稿(ED),此外还有一些两个理事会工作人员关于财务报表要素如资产及其定义、计量的基础等新闻公告。虽然上述文献是不完整且是初步的,但我们已能发现若干新的观点,例如在两个基本的质量特征中,"可靠性"已被"如实反映"所取代,理事会的工作人员还给出新的资产定义,而且在现有的概念框架中,第一次提出有关《报告主体》的讨论稿(初步观点)。本文主要介绍上述文稿的基本观点,同时也试图提出若干意见。     

联合概念框架财务报告目标和信息质量特征最新进展

本文介绍联合概念框架项目第一阶段的研究成果,即《财务报告概念框架》第一章“通用财务报告的目标”和第三章“有用财务信息的质量特征”的相关内容。     

政府会计与企业会计:概念框架差异与启示——基于IPSASB与IASB最新研究成果的分析

政府会计与企业会计在技术层面具有较多的共性,因此,政府会计概念框架的研究可以借鉴企业会计已有的成果。然而,由于政府(公共部门)环境与企业环境存在显著的差异,政府会计概念框架体系的构建不能直接移植企业会计的相关理念。本文以国际公共部门会计准则理事会与国际会计准则理事会最新发布的关于会计概念框架的有关文献为基础,试图比较并分析政府会计与企业会计之间的共性与特性,为我国未来政府会计改革借鉴企业会计改革经验提出建议与启示。     

Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View

This paper analyses various controversial issues arising from the current project of the IASB and FASB to develop a joint conceptual framework for financial reporting standards. It discusses their possible implications for measurement and, in particular, for the use of fair value as the preferred measurement basis. Two competing world views are identified as underlying the debate: a Fair Value View, implicit in the IASB's public pronouncements, and an Alternative View implicit in publicly expressed criticisms of the IASB's pronouncements. The Fair Value View assumes that markets are relatively perfect and complete and that, in such a setting, financial reports should meet the needs of passive investors and creditors by reporting fair values derived from current market prices. The Alternative View assumes that markets are relatively imperfect and incomplete and that, in such a market setting, financial reports should also meet the monitoring requirements of current shareholders (stewardship) by reporting past transactions and events using entity-specific measurements that reflect the opportunities actually available to the reporting entity. The different implications of the two views are illustrated by reference to specific issues in recent accounting standards. Finally, the theoretical support for the two views is discussed. It is concluded that, in a realistic market setting, the search for a universal measurement method may be fruitless and a more appropriate approach to the measurement problem might be to define a clear measurement objective and to select the measurement method that best meets that objective in the particular circumstances that exist in relation to each item in the accounts. An example of such an approach is deprival value, which is not, at present, under consideration by the IASB.     

Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting

The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) recently published the final version of Chapter 1 of their joint Conceptual Framework for Financial Reporting (IASB/FASB, 2010). In this article, we focus on two of the key issues addressed in Chapter 1: stewardship and the definition of the primary user groups of financial statements. To address the discourses surrounding the evolution of Chapter 1, we introduce the concept of “living law” from sociological jurisprudence into accounting scholarship. We first trace the role of stewardship/accountability in the evolution—from antiquity to the present day—of the living law of accounting. We then explore the origin, nature, and implications—from a living law perspective—of the moral traditions associated with stewardship/accountability. Our analysis suggests that stewardship has been, and continues to be, embedded in the living law of accounting—notwithstanding the formal pronouncements of standard setters. We also examine the social accounting project from a living law perspective and we suggest that such an analysis provides new possibilities for addressing core social accounting concerns. We conclude by arguing that, particularly in light of the far reaching impact of the neoliberal agenda, there is an urgent need for scholars in both contemporary “social” and “mainstream” accounting to recognize and build upon their shared living law heritage rooted in the age-old traditions of stewardship/accountability.     

The Return of Stewardship,Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework

Abstract

In March 2018, the IASB published its revised conceptual framework including notable changes to the chapters on the objective of financial reporting and on qualitative characteristics. The IASB put more emphasis on stewardship as part of the decision usefulness objective, reintroduced prudence as an aspect of neutrality and introduced a tolerable level of measurement uncertainty (as a successor to reliability) as part of faithful representation. The present paper discusses the substance of and reasons for these changes in light of the history of the IASB’s work on conceptual frameworks. The paper also explores the possible impact of these changes on the IASB’s future standard-setting by looking at the other chapters of the IASB’s new framework. This paper finds that the more pronounced role of stewardship and the reintroduction of prudence do not seem to entail a revised conceptual thinking of the IASB in the other chapters, while the introduction of a tolerable level of measurement uncertainty provides the IASB with a conceptual tool with the potential to substantially affect future standard-setting debates. However, its positioning as part of faithful representation is questioned and an alternative arrangement of qualitative characteristics suggested.     

Harmonization and the Conceptual Framework: An International Perspective

The release of CLERP 9 (Commonwealth of Australia, 2002) requires the Financial Reporting Council and the Australian Accounting Standards Board to adopt International Accounting Standards (IAS) en bloc as domestic reporting standards by 1 January 2005. This article considers the current and future role and direction of the conceptual framework (CF) under the CLERP proposals and a potential IAS reporting environment after January 2005. It is argued that Australia, which has been a major innovator on CF issues, may suffer a major setback if the International Accounting Standards Board's CF is adopted in January 2005. Furthermore, while the International Accounting Standards Board (IASB) has been aggressively pursuing a set of global accounting standards, it remains unclear whether the IASB will, or can, develop an internationally relevant and generally accepted CF which can guide the development of a globally compatible set of accounting standards.     

人本主义经济学的理论内涵和逻辑困境

人本主义经济学是现代主流经济学的理论和政策步入歧途后的逻辑必然。它将人的需要作为经济学研究的出发点,以马斯洛的需要层序论作为其理论基础,试图提出一个包含理论和政策的新的经济学框架。人本主义经济学摒弃了主流经济学的实证主义分析方法,公开宣称经济学离不开价值判断,重新回到古典经济学家很早以前提出的、已经被现代经济学遗忘的人文关怀层面。人本主义经济学关注人的发展和需要,关注人类的当下生存状态,而不是对金钱和财富的要求。由于人本主义经济学理论体系内容庞杂,导致其理论存在着逻辑困境。     

Articulation,Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus

Abstract

The 2015 International Accounting Standards Board (IASB) Conceptual Framework Exposure Draft (2015 IASB CF ED) proposes a mixed valuation and transactions approach to income determination. Nevertheless, it does not clearly choose between single or dual concepts of profit, which renders the 2015 IASB CF ED’s financial accounting model somewhat incoherent. The 2015 IASB CF ED proposes a rebuttable presumption that profit or loss should be all-inclusive. Only the IASB can rebut this presumption, but the 2015 IASB CF ED provides no clear conceptual basis on which to rebut this presumption. In spite of considering dual measurement, the IASB believes that it is neither possible, nor necessary, to distinguish between profit or loss and other comprehensive income (OCI) on a conceptual basis. This paper suggests that the 2015 IASB CF ED’s approach to measurement can be improved by introducing a deprival value measurement rule in cases where fair value and historical cost are not appropriate. Furthermore, it argues that under dual measurement it is both necessary and possible to make a conceptual distinction between the realised items of income and expense in profit or loss and those recognised by accretion in OCI.     

企业社会责任信息披露与资本成本的互动关系——基于信息不对称视角的一个分析框架

信息不对称是增加企业资本成本的一个重要因素,企业社会责任信息披露有助于降低信息不对称,从而降低资本成本,但该作用的发挥受制于企业是否真实、适当地进行了社会责任信息披露;而基于较低的资本成本约束,企业社会责任信息披露动机、水平和质量也会受到影响,企业社会责任信息披露与资本成本之间存在互动关系。     

农村金融生态研究:一个新制度经济学的分析框架

农村金融生态问题是金融支农和新农村建设中的焦点话题.如何从理论上解释农村金融生态主体与金融生态环境之间的互动机理是金融生态研究中的盲点.本文试图从新制度经济学视角构建一个理论分析框架,来诠释农村金融生态运行中存在的问题,旨在为改善农村金融生态环境提供理论参考.     

The Simultaneous Relation Between Auditor Switching and Audit Opinion: An Empirical Analysis

Previous studies examining the relation between the audit opinion and auditor switching assume a one-way causation, with the issuance of a qualified opinion triggering a switch. However, analytical studies dealing with auditor independence issues (e.g., Magee and Tseng, 1990; Dye, 1991; Teoh, 1992) suggest an opposite causation, in which the auditor is less likely to qualify the opinion for a client who may switch auditors. Some evidence of an opposite causation is provided by Krishnan (1994), who finds that auditors treat switchers more conservatively (relative to non-switchers) in issuing the audit opinion. The causation between switching and the audit opinion is clearly important for policy decisions regarding both opinion shopping and auditor independence. In this paper, we test the two-way causation hypothesis and find evidence in support of a two-way causation. Our simultaneity-adjusted estimates confirm previous findings of a positive effect of a qualified opinion on switching (Chow and Rice, 1982; Craswell, 1988; Citron and Taffler, 1992). However, we find in addition that auditors are more likely to issue qualified opinions to switchers. This finding does not support the analytical studies cited earlier.