FASB与IASB概念框架趋同项目述评

随着经济全球化进程的加速,会计准则的国际趋同势不可挡,作为准则基石和指南的概念框架的趋同则是会计准则真正全面趋同的前提.FASB与IASB概念框架趋同项目计划分八个阶段实施,目前已在前五个阶段,尤其是第一、二、四阶段取得了重要进展.该项目表面上只是FASB和IASB的合作研究项目,但本质上却是未来世界会计标准制定权的一场争夺战.为此,我们应高度关注、积极参与,在趋同的框架中合理地植入中国因素.

A Review on FASB and IASB Conceptual Framework Convergence Project

With the accelerating of economic globalization,it is unavoidable for Accounting Standards to converge internationally.Conceptual Framework is the basis and guideline of accounting standards setting,so its convergence is the premise of Standards' complete convergence.The program of FASB and IASB conceptual framework will be carried out in eight stages,and now an important achievement has been made in the first five stages,especially the first,wecond and fourth stages.The program is only a coopcrative study of FASB and IASB on the surface,but it is,in nature,a fierce competition of the right of the global accounting-standard making in the future.Thus we should pay much attention to it and take an actiue part in it and plant something with chinese elements in the converged CF properly.