回顾与评介——AICPA关于财务会计概念的研究

财务会计与报告的概念框架项目是在1976年由美国会计准则委员会开始的,但此前15年,其前任美国注册会计师协会曾进行了数次的尝试,包括ARS No1、No3,APB Statements No4、Trueblood报告等。美国注册会计师协会的努力既有成功经验,也有失败的教训,可供美国会计准则委员会及各国会计准则制定机构参考。

Review and Useful Lessons: AICPA's Research on CF

The Project of Conceptual Framework for financial Accounting and Reporting (CF project) has been created by FASB in 1976. But. fifteen years before 1976, the FASB's predecessor, AICPA (APB) has led to develop basic Postulates, Broad principles and other concepts in 196 K 1962 and 1970. AICAFs effect provided both successful experience and failing lesson for FASB to do CF project. In a long time, AICPA felt some hesitation in studying basic theory. The AICPA created APB issued opinion as GAAP, in addition, it appointed a independent Accounting Research Division (ARD) to study basic postulates and broad principles. ARD quickly completed its mission. (The Publication of ARS No. 1 and No. 3). Unfortunately, APB rejected ARS No. 1 and 3 on its statement No. 1 in April 13, 1962. After this event, APB were required continually to research some basic Accounting Concepts by AICPA council instead of ARD. After six years, APB formed its statement No. 4 "Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises", finally, AICPA seemed to change its research project at the 1970s. AICPA President decidedly adopted to appoint the "Truebelood Committee". The task of Truebelood Committee was to find the objectives of financial statements. But those theory will not directly sore current financial accounting problems. Rather, objectives give direction, because objectives identify goals and purposes of financial statement, a coherent system of other basic Accounting Concepts flow from objectives (e. g. quilitive characteristic of Accounting information; elements of financial statements). Objectives and other concepts are expected to lead to consistent standards. As two standards setting body in the United States, AICPA (APB) and FASB formed a connecting link between the preceding and the following. Therefore Trueblood reports to enhance FASB's CF Project starting from objectives of financial reporting by business Enterprises exerted a significant influence.