论文部分内容阅读
2001年美国安然和世界通讯公司财务欺诈丑闻引起了人们对于现行会计准则的广泛质疑,会计准则的制定思路由规则导向转变为原则导向,原则导向下的IFRS准则包括了大量的估计、判断和模型,这对于学习使用者的评估判断能力提出了更高的要求,因此,基于财务报告概念框架(简称框架)的IFRS教学方法应运而生,该方法将IFRS的讲解与概念框架中的概念联系起来,即将对实体的经济资源、要求权以及两者的变化,还有其他交易和事项的会计处理和报告,与财务报告目标及由目标引出的其他主要概念联系起来。财务报告概念框架的构建是为了制定内在逻辑一致的会计准则和指导未来
In 2001, the financial fraudulent scandals of Enron and WorldCom have aroused widespread doubts about the current accounting standards. The formulation of accounting standards has been changed from rule-oriented to principle-oriented. The principle-oriented IFRS includes a large number of estimations, judgments and models , Which puts forward higher requirements on learners’ ability to evaluate and judge. Therefore, the IFRS teaching method based on the concept framework of financial report (referred to as the framework) came into being. The method links the explanation of IFRS with the concept in the conceptual framework , The forthcoming accounting treatment and reporting of the entity’s economic resources, claims and both, as well as other transactions and events, are to be linked with the objectives of the financial reporting and other key concepts derived from the objectives. The conceptual framework for financial reporting is structured to establish an internally consistent accounting guideline and to guide the future