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On American Conceptual Framework for Accounting and China's Fundamental Accounting Standards
Author(s): 
Pages: 5-11
Year: Issue:  4
Journal: JOURNAL OF XIAMEN UNIVERSITY (ARTS & SOCIAL SCIENCES)

Keyword:  会计概念框架会计准则趋同概念项目;
Abstract: 会计准则和概念框架同属于经济中的制度安排.会计准则起因于财务报告的编报者与其使用者之间的信息不对称.建立会计概念框架的主要用途是为国际会计准则理事会和财务会计委员会评估和发展会计准则提供指南.美国会计概念框架是当前世界上最全面、最细致的会计概念框架.IASB和FASB联合制定的会计概念框架项目,在财务报告的目标和信息质量特征的发布方面初步达成一致意见.他们还讨论了要素,如资产、负债的定义和报告主体概念,而这些均未有结论.对比国际会计的概念框架,我国基本会计准则既有趋同性,也有创新性.
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