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【知识点】Elements to the measurement of financial performance 财务业绩衡量要素

Elements to the measurement of financial performance

Income

• Increase in asset

• Reduction in liability

Expense

• Reduction in asset

• Increase in liability

【知识点】The purpose of Conceptual Framework 概念框架的目的

The purpose of Conceptual Framework

• To assist the Board in the development of future IFRSs and in its review of existing IFRSs

• To assist the Board in promoting harmonisation of regulations, accounting standards and procedures

• To assist national standards-setting bodies in developing national standards

• To assist preparers of financial statements in applying IFRSs more efficiently;

• To assist auditors in forming an opinion on whether financial statements comply with IFRSs

• To assist users in interpreting the information contained in financial statements that have complied with IFRSs

• To provide those who are interested in the work of IASB with information about its approach to the formulation of IFRSs

【知识点】Advantages and disadvantages of conceptual Framework 概念框架的优点和缺点

1.Advantages and disadvantages of conceptual Framework

Advantages of Conceptual Framework

• It avoids ‘fire-fighting’ method, and reduce contradictions and inconsistencies between different accounting standards, and between accounting standards and legislation.

• As transactions become more complex and businesses become more sophisticated it helps preparers and auditors to deal with transactions which are not covered by existing IFRSs.

• It helps to address certain critical issues.

2.Disadvantages of Conceptual Framework

• Single framework may not suit all users

• Preparing and implementing standards may still be difficult with a framework

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