6FINANCIAL STANXARDS AND ASSURANCEWord格式文档下载.docx

6FINANCIAL STANXARDS AND ASSURANCEWord格式文档下载.docx

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A.U.S.GAAPHierarchy...........................................................................................................................

B.DevelopmentofU.S.FinancialAccountingStandards.......................................................................

1.FASBOrganizationalStructure.....................................................................................................

2.TopicSelection...............................................................................................................................

3.StepsintheProcessofStandardDevelopment.............................................................................

4.ParticipationintheStandard-SettingProcess................................................................................

C.RolesoftheSECandPCAOB..............................................................................................................

D.InternationalAccountingStandardsBoard（IASB）.............................................................................

II.

STATEMENTSOFFINANCIALACCOUNTINGCONCEPTS1-6-3

A.SFACNo.1-ObjectivesofFinancialReportingbyBusinessEnterprises........................................

1.InvestmentDecisions.....................................................................................................................

2.CashReceipts.................................................................................................................................

3.Resources........................................................................................................................................

B.SFACNo.2-QualitativeCharacteristicsofAccountinginformation...............................................

C.Definitions.............................................................................................................................................

1.Understandability...........................................................................................................................

2.Relevance........................................................................................................................................

3.PredictiveValue.............................................................................................................................

4.FeedbackValue..............................................................................................................................

5.Timeliness.......................................................................................................................................

6.Reliability.......................................................................................................................................

7.Verifiability....................................................................................................................................

8.Neutrality........................................................................................................................................

9.RepresentationalFaithfulness........................................................................................................

l0.Comparability.................................................................................................................................

11.Consistency.....................................................................................................................................

12.Materiality......................................................................................................................................

D.SFACNo.3-ElementsofFinancialStatementsofBusinessEnterprises.........................................

E.SFACNo.4-ObjectivesofFinancialReportingbyNonbusinessOrganizations.............................

F.SFACNo.5-RecognitionandMeasurementinFinancialStatementsofBusinessEnterprises......

1.Parameters......................................................................................................................................

a.Definitions...............................................................................................................................

b.Measurability...........................................................................................................................

c.Relevance.................................................................................................................................

d.Reliability.................................................................................................................................

2.RecognitionCriteria.......................................................................................................................

a.RealizedorRealizable.............................................................................................................

b.Earned......................................................................................................................................

3.Expenses.........................................................................................................................................

a.ConsumptionofBenefit..........................................................................................................

b.LossorlackofBenefit............................................................................................................

4.FinancialStatements......................................................................................................................

5.NotValue........................................................................................................................................

6.ComprehensiveIncome..................................................................................................................

a.BroadMeasure.........................................................................................................................

b.Differences...............................................................................................................................

c.ReportingRequirements..........................................................................................................

G.SFACNo.6-ElementsofFinancialStatements................................................................................

1.TenElements..................................................................................................................................

2.ReplacesSFACNo.3.....................................................................................................................

3.DefinitionsofElements..................................................................................................................

a.Assets.......................................................................................................................................

b.Liabilities.................................................................................................................................

c.EquityorNetAssets................................................................................................................

d.CharacteristicsofInvestmentsbyandDistributionstoOwners............................................

e.ComprehensiveIncomeofBusinessEnterprises....................................................................

f.Revenues..................................................................................................................................

g.Expenses...................................................................................................................................

h.GainsandLosses.....................................................................................................................

i.NetAssetsofNot-for-ProfitOrganizations............................................................................

4.AccrualAccountingandRelatedConcepts...................................................................................

H.SFACNo.7-UsingCashFlowInformationandPresentValueinAccountingMeasurements......

1.ElementsofEconomicValue.........................................................................................................

2.PracticalPrinciples.........................................................................................................................

3.Example..........................................................................................................................................

4.Probabilities....................................................................................................................................

IV.

RESPONSIBILITIESFORFINANCIALSTATEMENTASSURANCE1-6-9

A.ResponsibilitiesofManagementandAuditors

1.ManagementResponsibilities........................................................................................................

2.Auditor'

sResponsibilities.............................................................................................................

B.Sarbanes-OxleyAct...............................................................................................................................

1.MajorProvisions.........................................................................