| 关于美国财务会计概念公告的若干问题 |
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| 引用本文： | 葛家澍.关于美国财务会计概念公告的若干问题[J].广州大学学报(社会科学版),2008,7(1):29-34. |
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| 作者姓名： | 葛家澍 |
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| 作者单位： | 厦门大学,福建,厦门,361005 |
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| 摘 要： | 文章在界定财务会计概念框架的定义和作用的基础上，疏理了美国财务会计概念框架发展的两个阶段五个时期，美国财务会计概念公告的优点和值得商榷之处，并对美国财务会计概念公告几个有争议的问题进行了探讨，展望了美国财务会计准则委员会与国际会计准则理事会联合制定财务会计概念框架的趋同趋势。
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| 关 键 词： | 概念框架 美国财务会计与报告概念公告(1~7号) 国际会计准则理事会 美国财务会计 联合趋同概念框架 |
| 文章编号： | 1671-394X(2008)01-0029-06 |
| 修稿时间： | 2007年11月26 |
A Probe into the Declaration of the American Financial Accounting Concept |
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| GE Jiashu.A Probe into the Declaration of the American Financial Accounting Concept[J].Journal of Guangzhou University(Social Science Edition),2008,7(1):29-34. |
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| Authors: | GE Jiashu |
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| Institution: | GE Jiashu ( Xiamen University, Xiamen, Fujian, 361005, China) |
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| Abstract: | Based on financial accounting concepts and functions,this paper overviews the five periods of the two stages where the conceptual framework of the American financial accounting was developed.It further analyzes the advantages and controversies of the American financial accounting concept declaration.The overview is followed by the discussion of the converging trend in the financial accounting conceptual framework that is specified jointly by the American Financial Accounting Standard Committee and the International Accounting Standard Council. |
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| Keywords: | conceptual framework Declaration of the American Financial Accounting and Report Concept(No 1-7) International Accounting Standard Council American financial accounting joint convergence of conceptual framework |
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