Shishu establish the necessity of accounting conceptual structure
Abstract: not suited to traditional accounting theory and accounting concepts of economic development,
ed hardy paris, the role of the angle of the structure of the necessity of establishing the structure of accounting concepts, then focuses on the structure from the accounting concept of the need for conceptual structure. Keywords: accounting conceptual structure; business accounting standards; accounting theory 1 Structure of Financial Accounting Concepts formation and development of the financial accounting conceptual framework (Conceptual Framework of Financial Accounting, CF) The term first appeared in the Financial Accounting Standards Board (FASB) 1976 年 12 月 2 released In accordance with the FASB's explanation, CF is a constitution, is a basic principle of inter-related goals and have internal logic of the system; this system can form a consistent accounting standards and financial accounting and financial statements that the nature, role and limitations of . 20 century, 30 years, the Western countries especially the United States in order to standardize accounting practices of public companies to maintain the normal order of the capital market, issued a series of accounting standards, but afterwards it was discovered that the concept of the guidelines in the use of processes and methods lack of coordination, even contradictory, for, people increasingly feel the need to develop a conceptual framework for the concept of a unified, coordinated contradictions and direction. FASB in 1976 first proposed the corporate financial reporting objectives elements Subsequently, the United Kingdom, Australia, Canada and other countries of the accounting profession and the IASC conceptual framework of financial accounting are also studied and obtained a series of achievements, especially in July 1989 the International Accounting Standards Committee (IASC) released Presentation of financial statements of the framework 2 suffered the impact of traditional accounting theory called for the establishment of accounting conceptual framework (1) As the world economy, the traditional concepts of accounting theory behind the objective economic situation was the development and changes to accounting practices raised many new issues. Since 1973, nearly ten years, along with the international monetary system as the gradual collapse of the Bretton Woods system until the final collapse, the United States experienced a period of unprecedented commodity prices continued to rise in 1974, the inflation rate as high as 11%. This price volatility to the accounting theory and practice has brought huge impact, but the most serious impact is: the traditional historical cost basis and the preparation of financial statements can no longer effectively serve the users of accounting information correctly accounting information required for decision-making was. At this point, the traditional historical cost accounting model for the measurement of property was a savage attack. In addition, due to set off a wave of corporate mergers,
christian louboutin france, financing and leasing business development and expansion of multinational companies which led to the rise of international settlement, consolidated statements and other issues, causing a lot of scholars such as corporate mergers, financing lease, effect of price changes and the international settlement and other issues research, the traditional accounting standards in these areas look powerless. Therefore, the urgent need for many new accounting techniques and new accounting standards. (2) the traditional financial accounting theory focused on the description, the lack of a coherent theoretical framework. Thus, with the accounting standards related to some important ideas are often different accounting literature, and even contradict each other, leading to confusion accounting practices, as well as users of accounting information on the accounting standards and financial reporting severe criticism. Was to address the development of the economic environment changes to the accounting practices brought new problems, correct handling procedures and accounting practices in the treatment of inconsistent or appear on the differences, the further development of accounting standards for the provision of a fully convincing theoretical basis for the establishment of the framework of financial accounting structure to be put on the agenda, and becoming increasingly important. 3 structure to establish the role of accounting concepts (1) accounting standards related documentation can keep the consistency of internal logic, to avoid conflicts between different criteria or conflict, to ensure the integrity of accounting standards system and meticulous nature. This can be proved from the FASB's explanation, that CF is a constitution, is a goal and basic principles of inter-related with the internal logic of the system; this system can form a consistent accounting standards, and pointed out that the financial accounting and financial statements the nature, role and limitations. (2) can reduce the standard-setting process because of personal preference, school preferences and administrative will to human factors and other adverse effects, in order to ensure the scientific nature of accounting standards. (3) can be used to assess accounting standards have been published, can make according to the original guidelines revised and improved, to the new direction of accounting standards, but also to make up for certain deficiencies in the criteria for a major accounting problems to provide theoretical support. Although the FASB in its conceptual framework straight to the point that a conceptual framework However, in 1992, No. 69 AICPA's Auditing Standards Bulletin shift the grounds of GAAP divided into five different levels of the composition of the framework, a conceptual framework which was listed as the fifth level of GAAP - which means that none of the other four levels of the provisions of the new problems can use it to solve. As Rubin in his article entitled 1988). (4) contribute to a better understanding of users of accounting information provided by financial reporting purposes the information, content, nature and limitations, so that it can make the appropriate analysis, according to the judge and the right business decisions. 4 in the conceptual structure of the need to establish accounting (1) the conceptual structure of the status of financial accounting. Founding of New China, China's accounting development has experienced a different history from other countries. Divided into two stages: first, the second half of 1995, our country implemented a sub-sectors, sub sectors, sub-unified in the end of the accounting system of ownership. This was a planned economy to adapt, but the concept of the structure of financial accounting is almost stagnant. Second, after the 1978 reform and opening up, China's economy began to transition to a market economy. Also by the practice of accounting (accounting system) to the criteria (basic criteria) gradually with the international practice,
mbt chaussures paris, to gradually shift its research structure of financial accounting concepts. In order to adapt to the development of China's socialist market economy and modern enterprise system, the standardization of accounting information requirements of the implementation of the Ministry of Finance issued the out of international practice and an important step. In our country,
sac hermes birkin, . However, as a conceptual structure, China's (2) Accounting Standards in China can not act as the role of the structure of accounting concepts. First, as the basis for guiding specific accounting standards, objectives such as financial inspection report, the quality characteristics of financial information, financial information, inspection reports recognition and measurement, financial statements and other factors. However, the coverage was narrow, the lack of adaptation to different times and the ability of different situations is difficult to be specific guidance to business on the basis of accounting. Second, the conceptual structure of the main tasks is to guide the various applications of the formulation of guidelines and accounting system, rather than direct regulation of accounting work. But in fact, China's According to This shows that the western If you simply just for the evaluation of existing and future financial accounting standards developed to provide guidance, it has to focus mainly in the science; if in addition to the financial accounting practices but also on the specification itself, it must consider to the operational guidelines, policies and popularity. However, do to the
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