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。

Comment on Convergence Conceptual Framework for financial accounting (Preliminary Views)issued by FASB and IASB together

The paper focuses on the main topics of the Convergence Conceptual Framework for Financial accounting(Preliminary Views)issued by FASB and IASB together on July 6,2006.The topics include the background of the Convergence CF and the main content of the Convergence CF which includes the objective of financial reporting and the qualitative characteristics of financial reporting information,especially for the difference among the Convergence CF and FASB CF and IASB Framework.And then,the paper provides the comments on the main content of the Convergence CF including the question 'should the Convergence CF can be established only by IASB and FASB together'and'should the Stewardship View can belong to Decision Usefulness View'.Finally,the paper analysis the important meaning of the Convergence Conceptual Framework to the Chinese Basic Standards.