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放眼当前世界各国会计要素架构的设置,主要存在四种分类方法:美国财务会计准则委员会(FASB)在第6号财务会计概念公告“财务报表的要素”中,将财务报表的要素划分成十大类;国际会计准则委员会(IASB)和澳大利亚将财务报表的要素精简为五大类;英国会计准则委员会(ASB)在“原则公告”中将财务报表的要素划分为七大类;中国在《企业会计准则》中,明确确立了资产、负债、所有者权益、收入、费用和利润等6大会计要素。一、从收益观的角度透视会计要素的国际差异与趋同2005年5月,美国财务会计准则委员会(FASB)与国际会计准则理事会
At present, there are mainly four kinds of classification methods for setting the structure of accounting elements in various countries in the world: the FASB divides the elements of the financial statements into the top ten in the “Elements of Financial Statements” in the Announcement No. 6 of Financial Accounting Concepts The IASB and Australia streamline the elements of financial statements into five broad categories; the ASB divides the elements of the financial statements into seven broad categories in the Principles Bulletin; Guidelines "clearly set up the assets, liabilities, owners’ equity, income, expenses and profits of the six major accounting elements. First, from the perspective of earnings perspective of international differences and convergence of accounting elements May 2005, the United States Financial Accounting Standards Board (FASB) and the International Accounting Standards Board