國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則比較3,4

1、第三章 國(guó)際會(huì)計(jì)準(zhǔn)則概念框架與企業(yè)會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則的比較我國(guó)于2006年2月發(fā)布的企業(yè)會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則，該準(zhǔn)則以國(guó)際財(cái)務(wù)報(bào)告概念框架為藍(lán)本，結(jié)合我國(guó)實(shí)際，對(duì)舊的企業(yè)會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則進(jìn)行了大量修訂，增加了會(huì)計(jì)信息質(zhì)量要求和會(huì)計(jì)計(jì)量的內(nèi)容，主要對(duì)會(huì)計(jì)核算的一般要求和會(huì)計(jì)核算的主要方面做出原則性規(guī)定，為具體會(huì)計(jì)準(zhǔn)則的制定提供基本架構(gòu)。因此，企業(yè)會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則事實(shí)上起到了概念框架的作用。一、內(nèi)容體系的比較在內(nèi)容上，我國(guó)的基本準(zhǔn)則已經(jīng)與國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)概念框架基本一致。兩者都討論了財(cái)務(wù)報(bào)表的目標(biāo)、財(cái)務(wù)報(bào)表的質(zhì)量特征、財(cái)務(wù)報(bào)表的要素以及財(cái)務(wù)報(bào)表的確認(rèn)和計(jì)量。兩者都討論了權(quán)責(zé)發(fā)生制和持續(xù)經(jīng)營(yíng)等會(huì)計(jì)基本假

2、設(shè)。但我國(guó)基本準(zhǔn)則提出的會(huì)計(jì)假設(shè)有：會(huì)計(jì)主體、持續(xù)經(jīng)營(yíng)、會(huì)計(jì)分期和貨幣計(jì)量等，較國(guó)際會(huì)計(jì)準(zhǔn)則概念框架詳細(xì)且層次清晰，這主要是參考了美國(guó)財(cái)務(wù)會(huì)計(jì)概念框架中提出的假設(shè)。所不同的是，我國(guó)基本準(zhǔn)則里沒(méi)有單獨(dú)涉及資本和資本保全的概念。二、具體比較。法律地位。IASC編報(bào)財(cái)務(wù)報(bào)表的框架（簡(jiǎn)稱概述框架）不屬于會(huì)計(jì)準(zhǔn)則的組成部分，沒(méi)有法律效力。中國(guó)基本準(zhǔn)則是會(huì)計(jì)準(zhǔn)則體系的組成部分，與具體會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)準(zhǔn)則指南共同構(gòu)成中國(guó)的會(huì)計(jì)準(zhǔn)則體系。具有法律效力。準(zhǔn)則制定的目的。概念框架的目的主要用來(lái)評(píng)價(jià)、制定和發(fā)展會(huì)計(jì)準(zhǔn)則。而基本準(zhǔn)則是對(duì)會(huì)計(jì)行為的規(guī)范，以保證會(huì)計(jì)信息質(zhì)量。財(cái)務(wù)報(bào)表的目標(biāo)。概念框架確定的目標(biāo)有兩個(gè)：即經(jīng)濟(jì)

3、決策和受托責(zé)任。但將前者作為首要目標(biāo)。而基本準(zhǔn)則將受托責(zé)任和經(jīng)濟(jì)決策作為財(cái)務(wù)報(bào)表目標(biāo)，但受托責(zé)任在前面。具體見如下原文：概念框架指出：“財(cái)務(wù)報(bào)表的目標(biāo)是提供關(guān)于企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)業(yè)績(jī)和財(cái)務(wù)狀況變動(dòng)方面的信息，這些信息對(duì)于廣大使用者制定經(jīng)濟(jì)決策是有用的?！蓖瑫r(shí)指出，“財(cái)務(wù)報(bào)表還應(yīng)反映管理當(dāng)局托付給它的資源的受托責(zé)任或經(jīng)營(yíng)責(zé)任的實(shí)施結(jié)果?！被緶?zhǔn)則：“財(cái)務(wù)會(huì)計(jì)報(bào)告的目標(biāo)是向財(cái)務(wù)會(huì)計(jì)報(bào)告使用者提供與財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量等有關(guān)的會(huì)計(jì)信息，反映企業(yè)管理層受托責(zé)任履行情況，有助于財(cái)務(wù)會(huì)計(jì)報(bào)表使用者做出經(jīng)濟(jì)決策。”基本假設(shè)。概念框架強(qiáng)調(diào)權(quán)責(zé)發(fā)生制和持續(xù)經(jīng)營(yíng)，2010年發(fā)表了關(guān)于會(huì)計(jì)主體的文告。雖沒(méi)有

4、基本準(zhǔn)則詳細(xì)清晰，但其實(shí)都遵循了四大假設(shè)，故無(wú)實(shí)質(zhì)區(qū)別。質(zhì)量特征。基本相同，但中國(guó)將可靠性和如實(shí)反映放在首位。財(cái)務(wù)報(bào)表要素?；疽恢?。IASC定義了五個(gè)，中國(guó)定義了六個(gè)即多了利潤(rùn)要素。IASC的收益要素包括收入和利得。中國(guó)定義的收入不包括利得。財(cái)務(wù)報(bào)表要素的確認(rèn)?；鞠嗤?。只是中國(guó)對(duì)六個(gè)要素確認(rèn)分章進(jìn)行了討論。而IASC未對(duì)收益單獨(dú)規(guī)定確認(rèn)的條件。財(cái)務(wù)報(bào)表要素的計(jì)量。中國(guó)在會(huì)計(jì)準(zhǔn)則計(jì)量屬性方面多了公允價(jià)值一項(xiàng)。用重置成本取代了現(xiàn)行成本。公允價(jià)值一般表示歷史成本以外的其他會(huì)計(jì)計(jì)量屬性的代名詞或總稱。但中國(guó)卻將公允價(jià)值與重置成本、可變現(xiàn)凈值和現(xiàn)值并列，顯然對(duì)公允價(jià)值作狹義理解。財(cái)務(wù)會(huì)計(jì)報(bào)告。IAS

5、C財(cái)務(wù)報(bào)表與中國(guó)財(cái)務(wù)會(huì)計(jì)報(bào)告基本一致。IASC框架使用收益表，中國(guó)使用利潤(rùn)表。資本保全與資本概念。中國(guó)沒(méi)有對(duì)此作出規(guī)定。第四章國(guó)際會(huì)計(jì)準(zhǔn)則第1號(hào)財(cái)務(wù)報(bào)表的列報(bào)。Presentation of Financial Statements(IAS 1)PROBLEMS ADDRESSEDSCOPE OF STANDARDKEY CONCEPTS:Fair presentation.The financial statements should present fairly the financial position,financial performance,and cash flows of t

6、he entity.Fair presentation requires the faithful representation of the effects of transactions,other events,and conditions in accordance with the definitions and recognition criteria for assets,liabilities,income,and expenses set out in the Framework.The application of this IFRS is presumed to resu

7、lt in fair presentationCurrent assets Current liabilitiesLong-term interest-bearing liabilities(長(zhǎng)期附息負(fù)債)ACCOUNTING TREATMENTA complete set of financial statements comprises the following:Balance sheetIncome statement Statement of changes in equityCash flow statement Accounting policies and notesTHE B

8、ALANCE SHEET provides information about the financial position of the entity.It should distinguish between major categories and classifications of assets and liabilities.Minimum information on the face of the balance sheet:Assets liabilitiesProperty,plant,and equipmentInvestment propertyIntangible a

9、ssetsFinancial assetsInvestments accounted for by the equity method Biological assetsDeferred tax assetsInventoriesTrade and other receivablesCurrent tax assetsCash and cash equivalentsAssets held for saleAssets included in disposal groups held for sale（劃歸為持有待售處置組的資產(chǎn)）Trade and other payablesProvisio

10、nsFinancial liabilitiesCurrent tax liabilitiesDeferred tax liabilitiesReserves（公積金）Minority interestParent shareholders equityLiabilities included in disposal groups held for saleMimimum information on the face of the income statement includes:Revenue Finance costsShare of profits or losses of assoc

11、iates（聯(lián)營(yíng)） and joint（合營(yíng)） ventures Tax expense (income from) Discontinued operationsProfit or lossProfit or loss attributable to minority interestProfit or loss attributable to equity shareholders of parentMinimum information on the face of the changes in equity statement includes:Profit or loss for t

12、he period Each item of income or expense recognized derectly in equityTotal of above two items showing separately amounts attributable to minority shareholders and patent shareholdersEffects of changes in accounting policy effects of correction of errorsFor a discussion of the cash flow statement re

13、fer to IAS7(Chapter4)Accounting policies and notes include information that must be provided in a systematic manner and cross-referenced(相互參照) from the face of the financial statements to the notes:Disclosure of acconting policiesMeasurement bases used in preparing financial statementsEach accountin

14、g policy used even if it is not covered by the IFRSJudgments made in applying accounting policies that have the most significant effect on the amounts recognized in the financial statementsEstimation Uncertainty Key assumptions about the future and other key sources of estimation uncertainty that ha

15、ve a significant risk of causing material adjustment to the carrying amount of assets and liabilities within the next year比較國(guó)際會(huì)計(jì)準(zhǔn)則第1號(hào)財(cái)務(wù)報(bào)表的列報(bào)與企業(yè)會(huì)計(jì)準(zhǔn)則第30號(hào)財(cái)務(wù)報(bào)表列報(bào)的比較財(cái)務(wù)報(bào)告列報(bào)的目標(biāo)和總體要求基本一致。不同之處：企業(yè)會(huì)計(jì)準(zhǔn)則未對(duì)財(cái)務(wù)報(bào)表的編制責(zé)任作出明確說(shuō)明（只是未明說(shuō)或覺(jué)得沒(méi)必要）。國(guó)際會(huì)計(jì)準(zhǔn)則提出公允列報(bào)，而基本準(zhǔn)則沒(méi)明確提出但隱含。關(guān)于財(cái)務(wù)報(bào)告的構(gòu)成：一致國(guó)際會(huì)計(jì)準(zhǔn)則：資產(chǎn)負(fù)債表，收益表，現(xiàn)金流量表，所有者權(quán)益變動(dòng)表和會(huì)計(jì)報(bào)表附注。企業(yè)會(huì)計(jì)準(zhǔn)則：資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、所有者權(quán)益變動(dòng)表和會(huì)計(jì)報(bào)表附注。關(guān)于損益表的構(gòu)成和分類：一致。國(guó)際會(huì)計(jì)準(zhǔn)則關(guān)于費(fèi)用的列報(bào)采用費(fèi)用性質(zhì)法或費(fèi)用功能法。企業(yè)會(huì)計(jì)準(zhǔn)則則只采用了費(fèi)用功能法，即銷售成本法。與舊的會(huì)計(jì)準(zhǔn)則相比：1、取消了主營(yíng)業(yè)務(wù)收入和其他業(yè)務(wù)收入的劃分，統(tǒng)一在營(yíng)業(yè)收入和營(yíng)業(yè)成本中列報(bào)。2、取消了營(yíng)業(yè)外收入和營(yíng)業(yè)處支出項(xiàng)目。將非流動(dòng)資產(chǎn)處置損益在營(yíng)業(yè)損益前單獨(dú)列報(bào)；將原來(lái)營(yíng)業(yè)外收支的主要項(xiàng)目，如自然災(zāi)害損失等，單獨(dú)列在營(yíng)業(yè)損益之后。課堂討論為什么編報(bào)財(cái)務(wù)報(bào)表的框架強(qiáng)調(diào)提供的信息對(duì)決策有用（決策有用觀），而中國(guó)基本準(zhǔn)則強(qiáng)調(diào)反映受托經(jīng)濟(jì)責(zé)任