中財(cái)chapter 1 2 選擇題會(huì)出到ppt課件

1、第一章第二章是選擇題會(huì)出到重點(diǎn)就是講IASB簡介，和概念框架。Slide 1-2The objective of financial reporting places most emphasis on:reporting to capital providers.reporting on viding specific guidance related to specific viding information to individuals who are experts in the field.Slide 1-3Two Major Orga

2、nizations: 這是國際準(zhǔn)那么，也就是這是國際準(zhǔn)那么，也就是我們這個(gè)課本所準(zhǔn)從的準(zhǔn)那么。我們這個(gè)課本所準(zhǔn)從的準(zhǔn)那么。International Accounting Standards Board (IASB)Issues International Financial Reporting Standards (IFRS).Standards used on most foreign exchanges. Standards used by foreign companies listing on U.S. securities exchanges. IFRS used in over

3、115 countries.Slide 1-4Two Major Organizations: 美國的準(zhǔn)那么美國的準(zhǔn)那么Financial Accounting Standards Board (FASB)Issues Statements of Financial Accounting Standards (SFAS).Required for all U.S.-based companies. Slide 1-5What the public thinks accountants should do vs. what accountants think they can do.The Ex

4、pectations Gap 這是外行人覺得我們會(huì)計(jì)該這是外行人覺得我們會(huì)計(jì)該干嘛的與我們實(shí)踐會(huì)怎樣做的區(qū)別。干嘛的與我們實(shí)踐會(huì)怎樣做的區(qū)別。Significant Financial Reporting Issues我們提供會(huì)我們提供會(huì)計(jì)信息的思索到的一些要素。計(jì)信息的思索到的一些要素。Non-financial measurementsForward-looking informationSort assetsTimelinessSlide 1-6Illustration 1-4International Standard-Setting Structure這是國際準(zhǔn)那么制定機(jī)構(gòu)的4個(gè)組成

5、部分，大家有個(gè)印象就好。Slide 1-7Illustration 1-4International Standard-Setting Structure IASB的如何制定的如何制定出或修正其準(zhǔn)那么出或修正其準(zhǔn)那么的步驟。的步驟。Slide 1-8IFRS is comprised of: IFRS的組成部分，這個(gè)要好美觀看。International Financial Reporting Standards and FASB financial reporting standards.International Financial Reporting Standards, Interna

6、tional Accounting Standards, and international accounting interpretations.International Accounting Standards and international accounting interpretations.FASB financial reporting standards and International Accounting Standards.Slide 1-9The expectations gap is: 這是比較重要的一個(gè)概念what financial information

7、management provides and what users want.what the public thinks accountants should do and what accountants think they can do.what the governmental agencies want from standard-setting and what the standard-setters provide.what the users of financial statements want from the government and what is prov

8、ided.Slide 1-10The fact that there are differences between IFRS and U.S. GAAP should not be surprising because standard-setters have developed standards in response to different user needs. IFRS tends to be simpler and more flexible in its accounting and disclosure requirements.The U.S. SEC recently

9、 eliminated the need for foreign companies that trade shares in U.S. markets to reconcile their accounting with U.S. GAAP. IASB和FASB的總體趨勢是趨同的。記住這一點(diǎn)就行。Chapter 2-11Illustration 2-7 Framework for Financial ReportingFirst levelSecond levelThird level第二章重中之重的，記住這個(gè)倒三角，按例子來記憶，從第一層到第三層。Chapter 2-12Provided

10、by issuing general-purpose financial statements.Assumption is that users have reasonable knowledge of business and financial accounting matters to understand the information. Chapter 2-13Illustration 2-2 Hierarchy of Accounting QualitiesChapter 2-14Chapter 2-15Exercise 2-4: Identify the qualitative

11、characteristic(s) to be used given the information provided. 根據(jù)例題去記憶每個(gè)概念根據(jù)例題去記憶每個(gè)概念。CharacteristicsChapter 2-16Exercise 2-4: Identify the qualitative characteristic(s) to be used given the information provided.CharacteristicsChapter 2-17These concepts explain how companies should recognize, measure, and report financial element