1第一節(jié)會計確認的定義與特征

1、第一節(jié) 會計確認的定義一、會計確認的定義與分類“確認是將某一項目，作為一項資產、負債、收入、費用正式地記錄或記入某一主體財務報表的程序（過程），它包括同時用文字和數字描述某一項目，其金額則包括在報表總計之中。對于一項資產或負債，確認不僅要記錄該項目的取得和發(fā)生，還要記錄其后發(fā)生的變動，包括從財務報表中予以取消的變動"（FASB第5號概念公告，1984）。6. Recognition is the process of formally recording or incorporating an item in the financial statements of an entity

2、 as an asset, liability, revenue, expense, or the like. Recognition includes depiction of an item in both words and numbers, with the amount included in the totals of the financial statements. For an asset or liability, recognition involves recording not only acquisition or incurrence of the item bu

3、t also later changes in it, including changes that result in removal from the financial statements. . 根據以上討論，借鑒FASB的成果，我們認為，確認是一種基于會計準則的規(guī)定對經濟活動是否應納入會計報表核算以及納入會計報表核算的資產、負債價值變化的判斷，并且要以文字或數據反映這種判斷。前者為初次確認，后者為重新確認（再確認與終止確認）。第一，“要將某一項目記入某一主體財務報表”，從會計實務來講，需要做兩件事：首先是對記錄經濟業(yè)務發(fā)生的原始憑證的合法性與合理性的判斷，他是項目應否列入財務報表某一

4、要素的第一道關口。其次是對該項目類別的判斷。就會計工作而言，會計確認就是審核原始憑證、編制記賬憑證。第二，由于確認“要用文字和數字來描述一個項目，且其金額必須包括在財務報表的總計之中”。那么用其他方法（如注釋，正文中加括號，輔助信息等）在財務報告中披露的信息與事實，就不是確認。第三，確認的范圍限于會計報表項目，而不考慮會計報表項目以外的內容。第四，確認的分類確認是會計程序中的某種會計行為發(fā)生前，會計人員基于特定標準的專業(yè)判斷。因此，確認貫穿于整個會計程序中： 確認涉及對記錄和報告兩個層次的決策，一切交易和事項都要經過初始確認（Initial Recognition）作成記錄（depiction

5、 of an item in both words and numbers,），然后通過再確認（第二步確認）予以報告（with the amount included in the totals of the financial statements.）。（記錄層面與報告層面）對記錄層面的確認，又可以分為三類：確認包括初步確認（Initial Recognition）與再確認（第二步確認Subsequent Recognition）以及中止確認三種類別：次確認（Initial Recognition）每當一項交易、事項發(fā)生、就要識別是否應在會計上正式記錄（對合法性與合理性的判斷，以及分類的判斷

6、）；對記錄來說，確認主要指：（1）是否有項目（哪些項目）應作為要素進入會計系統(tǒng)正式記錄；（2）這些項目應記錄為什么要素?（3）何時應予記錄。對第一個問題的回答是：“交易觀(transaction approach)”與“事項觀(events approach)”；“交易觀(transaction approach)”；即會計只反映那些對企業(yè)的經濟利益(現在的或未來的)確實產生了影響或導致企業(yè)資產和負債要素發(fā)生了變動的交易或事項。這些交易或事項可以是發(fā)生在不同主體之間，也可以是發(fā)生在同一個主體內部。“事項觀(events approach)”，也稱“非交易觀”。美國財務會計準則委員會的第6號概念

7、公告將事項界定為包括一主體所買賣物品或勞務上物價的變動(par135)；Transactions, Events, and Circumstances135. This Statement commonly uses transactions and other events and affecting an entity to describe the sources or causes of changes in assets, liabilities, and equity or net assets. An event is a happening of consequence to

8、an entity. It may be an internal event that occurs within an entity, such as using raw materials or equipment in production, or it may be an external event that involves interaction between an entity and its environment, such as a transaction with another entity, a change in price of a good or servi

9、ce that an entity buys or sells, a flood or earthquake, or an improvement in technology by a competitor.52 Many events are combinations. For example, acquiring services of employees or others involves exchange transactions, which are external events; using those services, often simultaneously with t

10、heir acquisition, is part of production, which involves a series of internal events (paragraph 79, footnote 40). An event may be initiated by an entity, such as a purchase of merchandise or use of a building, or it may be partly or wholly beyond the control of an entity and its management, such as a

11、n interest rate change, an act of vandalism or theft, the imposition of taxes, or the expiration of a donor n.捐贈人n.化 原料物質-imposedvt.征稅, 強加, 以.欺騙vi.利用, 欺騙, 施影響 time restriction.136. Circumstances are a condition or set of conditions that develop from an event or a series of events, which may occur al

12、most imperceptiblyadv.察覺不到地, 微細地 and may converge in random or unexpected ways to create situations that might otherwise not have occurred and might not have been anticipated. To see the circumstance may be fairly easy, but to discernv.目睹, 認識, 洞悉, 辨別, 看清楚 specifically when the event or events that c

13、aused it occurred may be difficult or impossible. For example, a debtor's going bankrupt or a thief's stealing gasoline may be an event, but a creditor's facing the situation that its debtor is bankrupt or a warehouse's facing the fact that its tank is empty may be a circumstance.137

14、. A transaction is a particular kind of external event, namely, an external event involving transfer of something of value (future economic benefit) between two (or more) entities. The transaction may be an exchange in which each participant both receives and sacrifices value, such as purchases or s

15、ales of goods or services; or the transaction may be a nonreciprocal transfer in which an entity incurs a liability or transfers an asset to another entity (or receives an asset or cancellation of a liability) without directly receiving (or giving) value in exchange. Nonreciprocal transfers contrast

16、 with exchanges (which are reciprocal transfers) and include, for example, investments by owners, distributions to owners, impositions of taxes, gifts, charitable or educational contributions given or received, and thefts.53138. This Statement does not use the term internal transaction (which is ess

17、entially contradictory). Transferring materials to production processes, using plant and equipment whose wear and tear is represented by depreciation, and other events that happen within an entity are internal events, not internal transactions.英國會計準則委員會在討論交易外的其它事項時，舉例說明，盡管企業(yè)所擁有的土地或其他財產的未來利益沒變(從使用角度看

18、)，但其市場價格水平已發(fā)生變動，如果證據充足，就應該確認。由于謹慎考慮，最后所確認的主要是物價變動的損失而不是收益(par424)。但是到目前為止，仍然沒有跡象表明：由于主體長期有效努力而產生的超額盈利能力它實際上是大量的交易累積影響的結果可以正式進入確認程序。也就是說，目前會計實務所允許的非交易觀的確認，仍然是不全面的。2. 再確認（第二步確認Subsequent Recognition）再確認是將初始確認已經記入賬簿的事項記入會計報表前的判斷，是在初始確認的基礎上，篩選什么信息應列入財務報表，什么樣的信息在報表外列示。它所代表的是會計的決策行為。包括：（1）有無項目應進入報表系統(tǒng)；（2）該

19、項目應列入何種要素；（3）何時應當在報表中表述并將其金額列入報表總計。（4）并且還應考慮：效益是否大于成本，所應計入報表的項目是否符合重要性原則。 至于如何在財務報表中表述（除確認外還包括披露），那也意味著財務會計的活動進入了最后的程序-報告。 3.后續(xù)確認（Subsequent Recognition）后續(xù)確認主要是對已在會計報表中反映的項目，在后一個會計期間發(fā)生了價值或產權上的變化，而在會計記錄或會計報表中反映之前，由會計人員所做出的基于事實的合理合規(guī)的判斷。作為一個程序和過程，確認對大多數交易和事項所應予記錄和報告的項目可以一次完成。例如發(fā)生的費用如電費，由于購入的該項勞務（能源）當時就

20、能消耗掉，已記錄的項目不可能發(fā)生后續(xù)的變動，因此這類交易和事項只需要一次確認即可完成 。有一些交易和事項的確認，其已記錄和已報告的項目嗣后可能發(fā)生變動，而需要后續(xù)確認甚至不再符合確認標準而需要終止確認，比如：固定資產按歷史成本確認為資產后，由于價值變動而批準進行重估，則重估價的記錄與報告的確認，應屬于后續(xù)確認。 按現行成本或公允價計量的某些項目在其交易開始時是通過初始確認，在初始確認后如現行成本或公允價值發(fā)生變動時，一般于下一個報告年度開始按變動后的成本或價值重新確認，即所謂后續(xù)確認。如果已確認的某個項目不再符合某一要素的定義，例如已確認的資產由于作為其他企業(yè)的抵押（擔保）而當做擔保品被償付債

21、務進行處置，本企業(yè)對它不再保持控制的能力，這時，對該項資產，就要在會計記錄和財務報表中終止確認（Derecognition）第四，確認的標準在第5號概念公告中，還提出確認的四項基本標準：定義性、可計量性、相關性、可靠性(par63)“。Fundamental Recognition Criteria63. An item and information about it should meet four undamental recognition criteria to be recognized and should be recognized when the criteria are

22、met, subject to a cost-benefit constraint and a materiality threshold. Those criteria are:DefinitionsThe item meets the definition of an element of financial statements.MeasurabilityIt has a relevant attribute measurable with sufficient reliability.RelevanceThe information about it is capable of mak

23、ing a difference in user decisions.ReliabilityThe information is representationally faithful, verifiable, and neutral.All four criteria are subject to a pervasiveadj.彌漫的；遍布的；普遍的 cost-benefit constraint: the expected benefits from recognizing a particular item should justify perceivedv.感知, 感到, 認識到 co

24、sts of providing and using the information.38 Recognition is also subject to a materiality threshold: an item and information about it need not be recognized in a set of financial statements if the item is not large enough to be material and the aggregate of individually immaterial items is not larg

25、e enough to be material to those financial statements (1)定義性：所確認的項目要符合財務報表中某一要素的定義；(2)可計量性：所確認的項目要能予以量化；(3)相關性：因所確認的項目所生成的信息，對使用者的決策有影響； (4)可靠性：所確認的項目是真實、可驗證、中立的。這四條標準缺一不可，因為，總的確認標準可以概括為：一個項目符合于會計要素的定義并能可靠地計量，同時對信息使用者相關。在第2號公告中，論述會計信息的質量特征時，將相關性、可靠性做了展開：第一，相關性（Relevance）。相關性指與決策相關，所提供的會計信息具有揭示差異、影響決

26、策的能力。一項信息是否具有相關性，主要由三個因素決定，即預測價值（Predictive Value）、反饋價值(Feedback Value)和及時性(Timeliness)。其中，預測價值指信息具有幫助決策者預測過去、現在或未來事項可能結果的能力；反饋價值指信息能使決策者證實或更正過去決策時的預期結果；及時性指信息應當在失去影響決策的能力之前提供給決策者。這三個概念對會計準則的制定產生了重大影響，原因在于預測價值和反饋價值是選擇確認和計量政策的依據，及時性則與披露政策密切相關。  RELEVANCE46. In discussions of accounting criteria,

27、 relevance has usually been defined in the dictionary sense, as pertaining to or having a bearing on the matter in question. That broad definition is satisfactory as far as it goesinformation must, of course, be logically related to a decision in order to be relevant to it. Mistaken attempts to base

28、 decisions on logically unrelated information cannot convert irrelevant information into relevant information 5 any more than ignoring relevant information makes it irrelevant. However, the meaning of relevance for financial reporting needs to be made more explicit. Specifically, it is information&#

29、39;s capacity to "make a difference" that identifies it as relevant to a decision.47. To be relevant to investors, creditors, and others for investment, credit, and similar decisions, accounting information must be capable of making a difference in a decision by helping users to form predi

30、ctions about the outcomes of past, present, and future events or to confirm or correct expectations. "Event" is a happening of consequence to an enterprise (Exposure Draft on elements, paragraph 67), and in this context can mean, for example, the receipt of a sales order or a price change

31、in something the enterprise buys or sells. "Outcome" is the effect or result of an event or series of events and in this context can mean, for example, that last year's profit was $X or the expectation that this year's profit will be $Y. The event in question may be a past event th

32、e outcome of which is not already known, or it may be a future event the outcome of which can only be predicted.48. Information need not itself be a prediction of future events or outcomes to be useful in forming, confirming, or changing expectations about future events or outcomes. Information abou

33、t the present status of economic resources or obligations or about an enterprise's past performance is commonly a basis for expectations (Concepts Statement 1, paragraph 42).49. Information may confirm expectations or it may change them. If it confirms them, it increases the probability that the

34、 results will be as previously expected. If it changes them, it changes the perceived probabilities of the previous possible outcomes. Either way, it makes a difference to one who does not already have that information. Decisions already made need not be changed, nor need a course of action already

35、embarked on be altered by the information. A decision to hold rather than to sell an investment is a decision, and information that supports holding can be as relevant as information that leads to a sale. Information is relevant if the degree of uncertainty about the result of a decision that has al

36、ready been made is confirmed or altered by the new information; it need not alter the decision.50. One of the more fundamental questions raised by the search for relevance in accounting concerns the choice of attribute to be measured for financial reporting purposes. Will financial statements be mor

37、e relevant if they are based on historical costs, current costs, or some other attribute? The question must be left for consideration in other parts of the conceptual framework project; but because of lack of experience with information providing measures of several of those attributes and differenc

38、es of opinion about their relevance and reliability, it is not surprising that agreement on the question is so difficult to obtain. Feedback 6 Value and Predictive Value as Components of Relevance51. Information can make a difference to decisions by improving decision makers' capacities to predi

39、ct or by confirming or correcting their earlier expectations. Usually, information does both at once, because knowledge about the outcome of actions already taken will generally improve decision makers' abilities to predict the results of similar future actions. Without a knowledge of the past,

40、the basis for a prediction will usually be lacking. Without an interest in the future, knowledge of the past is sterile.52. The same point can be made by saying that information is relevant to a situation if it can reduce uncertainty about the situation. Information that was not known previously abo

41、ut a past activity clearly reduces uncertainty about its outcome, and information about past activities is usually an indispensable point of departure for attempts to foresee the consequences of related future activities. Disclosure requirements almost always have the dual purpose of helping to pred

42、ict and confirming or correcting earlier predictions. The reporting of business results by segments is a good example of accounting reports whose relevance is believed to lie both in the information they convey about the past performance of segments and in their contribution to an investor's abi

43、lity to predict the trend of earnings of a diversified company. Another example is to be found in interim earnings reports, which provide both feedback on past performance and a basis for prediction for anyone wishing to forecast annual earnings before the year-end.53. To say that accounting informa

44、tion has predictive value is not to say that it is itself a prediction. It may be useful here to draw an analogy between the financial information that analysts and others use in predicting earnings or financial position and the information that meteorologists use in forecasting weather. Meteorologi

45、sts gather and chart information about actual conditionstemperatures, barometric pressures, wind velocities at various altitudes, and so onand draw their conclusions from the relationships and patterns that they detect. Success in forecasting the weather has increased as new methods of gathering inf

46、ormation have been developed. New kinds of information have become available, and with greater speed than was previously possible. To the simple sources of information available to our ancestors have been added satellite photographs, radar, and radiosondes to give information about the upper atmosph

47、ere. New information makes possible more sophisticated predictive models. When a meteorologist selects from among the alternative sources of information and methods of gathering informationabout existing conditions, since future conditions cannot be knownthose sources and methods that have the great

48、est predictive value can be expected to be favored. So it is with information about the existing financial state of a company and observed changes in that state from which predictions of success, failure, growth, or stagnation may be inferred. Users can be expected to favor those sources of informat

49、ion and analytical methods that have the greatest predictive value in achieving their specific objectives. Predictive value here means value as an input into a predictive process, not value directly as a prediction. 54. An important similarity and an important difference between predicting the weath

50、er and predicting financial performance may be noted. The similarity is that the meteorologist's information and the information derived from financial reporting both have to be fed into a predictive model 7 before they can throw light on the future. Financial predictions, like weather forecasts

51、, are the joint product of a model and the data that go into it. A choice between alternative accounting methods on the basis of their predictive value can be made only if the characteristics of the model to be used are generally known. For example, the econometric models now used for economic forec

52、asting are designed to use as data financial aggregates(among other things) as those aggregates are compiled at present. They might work less well if price-level adjusted data were used. However, it might be possible to revise the model for use with that kind of data so that even better predictions

53、could be made. The point is that the predictive value of information cannot be assessed in the abstract. It has to be transformed into a prediction, and the nature of the transformation as well as the data used determine the outcome.55. The important difference between meteorological and financial p

54、redictions is that only exceptionally can meteorological predictions have an effect on the weather, but business or economic decision makers' predictions often affect their subjects. For example, the use of financial models to predict business failures looks quite successful judged in the light

55、of hindsight by looking at the financial history of failed firms during their last declining years. But a prediction of failure can be self-fulfilling by restricting a company's access to credit. The prediction could also bring about a recovery by initiating action by managers or bankers to aver

56、t failure. Because information affects human behavior and because different people react differently to it, financial information cannot be evaluated by means of a simple tally of the correct predictions that are based on it. Nevertheless, predictive value is an important consideration in distinguis

57、hing relevant from irrelevant accounting information.Timeliness56. Timeliness is an ancillary aspect of relevance. If information is not available when it is needed or becomes available only so long after the reported events that it has no value for future action, it lacks relevance and is of little

58、 or no use. Timeliness in the present context means having information available to decision makers before it loses its capacity to influence decisions. Timeliness alone cannot make information relevant, but a lack of timeliness can rob information of relevance it might otherwise have had.57. Clearl

59、y, there are degrees of timeliness. In some situations, the capacity of information to influence decisions may evaporate quickly, as, for example, in a fast-moving situation such as a take-over bid or a strike, so that timeliness may have to be measured in days or perhaps hours. In other contexts, such as routine reports by an enterprise of its annual results, it may take a longer delay to diminish materially the relevance and, therefore, the usefulness of the information. But a