How to Evaluate FASB's Statements of Financial Accounting Concepts
【中文摘要 】总体上来看 , 美国财务会计准则委员会的财务会计概念框架的内容是详细、充实和严谨的 , 基本上能自成一个完整的体系并符合佩顿和利特尔顿提出的连贯、协调、内在一致的理论体系的要求。本文肯定 FASB Concepts具有许多独创性 , 值得借鉴学习。例如 , 第 1号概念公告提出用财务报告代替财务报表 , 发展了财务会计;第 5号概念公告提出四项确认的基本标准等等。但 FASB Concepts仍有弱点和不足之处。因此 , 本文提出若干建议 , 试图说明它的不足和如何加以改进。 Abstract:The US FASB named its conceptual framework as Statement of Financial AccountingConcepts (SFACsorFASBπsConcepts). This term was formally given by the FASB in its Discussion Memorandum (DM) ,“Conceptual of FinancialAccounting and Reporting: Ele- ments of Financial Statements and their Measurement”, in 1976.In general, FASB’sConcepts are detailed, substantial and quite precisewhile thewhole framework is divided into seven separate units but can be viewed as an integrated in the rough andmeet the requirementsmentioned by Paton andLitlleltonwhich keeping coherent, harmonious and consistent babyof chlorine. This Paper confirms that FASB concepts remain distinctive and deserve to be learned. For example, SFACNO. 1 expanded financial accounting scope by using the term of financial reporting rather than financial statements. SFACNO. 5 setforth four fundamental recognitionCriteria and so on. However, the FASB Concepts hasalsoweakpointsandmany limitations. The Paper analyzes those limitations and provides some suggestionson how to improve the existing FASB Concepts.