国际会计准则理事会条款的目标与现状
国际会计准则理事会条款在1989四月1989七月2001四月发布,并被国际会计准则委员会采用。
国际财务报告准则的框架,对基本概念进行了界定,为外部用户的财务报表提交。国际财务报告准则的框架作为理事会的指导,对国际财务报告准则实行进一步的发展,并将其作为解决会计问题的准则,间接作为国际会计准则或国际财务报告准则或解释。
国际财务报告准关于:
财务报表
• 使用此信息的贷款人和其他债权人就是否购买作出决定,出售或持有股份或债务工具,提供贷款或创造或其他形式的信贷。
The purpose and status of the IASB framework
The IASB Framework was approved by the IASC Board in April 1989 for publication in July 1989, and adopted by the IASB in April 2001.
IFRS framework defines the basic concepts and prepare for the presentation of financial statements for external users submit. IFRS framework serves as a guide to the Council for further development of IFRS, and as a guideline for resolution of
Accounting issues are addressed indirectly as the International Accounting Standard or International Financial Reporting Standard or Interpretation.
The IFRS refers to:
Purpose financial statements
•lenders and other creditors who use this information to make decisions regarding the purchase to make, sell or hold shares or debt instruments and providing loans or creating or other forms of credit.
•Primary users need information on the resources of the subject is not only the prospects of an entity to future net cash flows to evaluate, but also how to effectively and efficiently manage their responsibilities, resources existing company used to download it.
•IFRS framework suggests that the general purpose financial reports can not all information users need to make economic decisions. They will have important information from other sources to consider as well.
•IFRS framework indicates that other parties, including economic and market regulators can find financial reports useful general purpose. However, the Council considers that the objectives of financial reporting and general objectives of financial regulation cannot be consistent. Therefore, regulators are not considered as a primary user of financial reports and general purpose are not directed primarily to the regulators or other parties.
Useful features of the quality of financial information
Qualitative characteristics are the characteristics that information useful in the financial statements to be used. Four principal qualitative characteristics are understood, reliability and comparability importance. In practice a balancing, or trade-offs between qualitative characteristics is often necessary.
Recognition and Measurement financial statements, elements of the definition is built
Financial statements reflect the financial effects of transactions and other events by grouping them into broad classes according to their economic characteristics. These broad classes are called elements of financial statements.
The elements directly related to the measurement of financial position are assets, liabilities and equity and to performance (income statement) are income and expense.
Concepts of capital and capital maintenance
The concept of preservation of capital with an entity determines how capital, which seeks to maintain, and provides a link between the concepts of
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