| FASB与IASB联合概念框架的特点及其对商誉会计的影响 |
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| 引用本文： | 付丹丹.FASB与IASB联合概念框架的特点及其对商誉会计的影响[J].商业研究,2011(9):121-125. |
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| 作者姓名： | 付丹丹 |
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| 作者单位： | 浙江工商大学日本语言文化学院,杭州,310018 |
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| 摘 要： | 从21世纪初开始,FASB与IASB共同致力于会计制度的国际趋同研究,最终目的是建立一套高质量的全球化会计准则,其中很重要的一个联合项目就是对概念框架的重新审视,目标是建立一个联合概念框架。本文对FASB与IASB联合概念框架的阶段性研究成果进行阐述和分析,总结其特点并揭示出联合概念框架对商誉等无形资产会计处理的影响。
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| 关 键 词： | 财务报告概念框架 报告主体 商誉 |
The Characteristics of FASB/IASB Common Conceptual Framework and Its Influence on Goodwill Accounting |
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| FU Dan-dan.The Characteristics of FASB/IASB Common Conceptual Framework and Its Influence on Goodwill Accounting[J].Commercial Research,2011(9):121-125. |
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| Authors: | FU Dan-dan |
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| Institution: | FU Dan-dan(School of Japanese Language and Culture,Zhejiang Gongshang University,Hangzhou 310018,China) |
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| Abstract: | Since the beginning of the 21st century,FASB has taken accounting convergence projects with IASB to achieve a single set of high quality global accounting standards finally.Convergence of the conceptual frameworks is one of the projects and the purpose is to set forth a common conceptual framework.This paper reviews the research results of this project until now and outlines the characteristics of FASB/IASB common conceptual framework.Furthermore,based on these conclusions,it also analyzes the influence of ... |
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| Keywords: | conceptual framework for financial reporting reporting entity goodwill |
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