立信国际财务报告汉化版Chapter2.docx

Chapter 2 Framework (框架)Purpose of the Framework (框架的目的)Review and develop IFRSs （IFRSs的回顾和发展）Harmonization of regulations, standards and procedures （统一了规定、标准和程序）Guide national standard setting bodies （指导国家准则设置机构）Guide to resolving accounting issues that are not addressed （知道解决未解决的会计问题）Assist auditors on forming an opinion （协助审计人员形成意见）Assist user to interpret information contained in FS （帮助用户理解FS中的信息）Application of the Framework （框架的应用）Is not a IFRS （不是一个IFRS）In case of conflicts, the specific IFRS always prevail over the Framework （在两者矛盾时，具体的IFRS总是会战胜框架）IASB’s Framework （IASB的框架）The IASB’s Framework provides the basis of its conceptual framework. IASs and IFRSs are based on this framework. These chapters are as follows. （ISAB的框架提供了一个它概念框架的基础。IASs和IFRSs是基于这个框架的。这些章节如下所示）The objective of financial statements （财务报表的目的）Quantitative characteristics of financial statements （财务报表的数据特征）The reporting entity （报告主体）The definition, recognition and measurement of the elements from which financial statements are constructed （财务报表构成要素的定义、判定和计量）Concepts of capital and capital maintenance （资本和资本保全的概念）Accounting basis （会计基础）Accruals—In computing profit revenue earned must be matched against the expenditure incurred in earning it. （权责发生制-在计算利润收入时必须同事确认发生的费用）Underlying assumptions （基本假设）Going concern--Continuing in operation for the foreseeable future （持续经营-在可预期的未来继续经营）Qualitative characteristics of Financial information （会计信息质量特征）Relevance （相关性）Nature and materiality （性质和重要性）Faithful representation （可靠性）Neutrality (中立)Completeness （完整）Free from error （准确）Enhanced characteristics （更多的属性）Verifiability （可验证性）Understandability （可理解性）Comparability （可比性）Timeliness （及时性）Offsetting （抵消）Assets and liabilities, and income and expenses, may not be offset unless required or permitted by an IFRS. （资产和负债，收入和费用可能不能互相抵消除非被某条IFRS要求或允许）Elements of financial statements （财务报告的要素）Asset（资产）Liability（负债） Financial position（财务状况）Equity（所有者权益）Income（收入） Financial performance（经营成果）Expenses（费用）Definition