FASB的会计理论（二）(PDF 60)英文版下载

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• 
  内容简介: 
  Statement of
  Financial Accounting
  Concepts No. 2

  CONTENTS
  Paragraph
  Numbers
  Summary of Principal Conclusions
  Glossary of Terms
  Introduction.................................................................................................................1–26
  The Nature of Accounting 
  Choices.......................................................................6–20
  The Objectives of Financial Reporting 
  ...............................................................21–26
  The Central Role of Decision Making 
  ......................................................................27–31
  A Hierarchy of Accounting Qualities 
  .......................................................................32–45
  Features and Limitations of the 
  Chart.................................................................33–35
  Decision Makers and Their Characteristics 
  ........................................................36–39
  Understandability and Other User-Specific Qualities 
  ........................................40–41
  Relative Importance and Trade-Offs 
  ..................................................................42–45
  Relevance..................................................................................................................46–57
  Feedback Value and Predictive Value as Components of 
  Relevance.................51–55
  Timeliness 
  ...........................................................................................................56–57
  Reliability..................................................................................................................58–97
  Representational Faithfulness 
  ............................................................................ 
  63–80
  Degrees of Representational 
  Faithfulness.....................................................65–71
  Precision and Uncertainty 
  .............................................................................72–76

  Effects of 
  Bias...............................................................................................77–78
  Completeness 
  ................................................................................................79–80
  Verifiability.........................................................................................................81–89
  Reliability and Relevance 
  .........................................................................................90
  Conservatism.......................................................................................................91–97
  Neutrality 
  ................................................................................................................98–110
  Comparability 
  .......................................................................................................111–122
  Consistency.....................................................................................................120–122
  Materiality.............................................................................................................123–132
  Costs and 
  Benefits.................................................................................................133–144
  Appendix A: Background Information 
  ................................................................145–151
  Appendix B: Principal Respects in Which This Statement 
  Differs
  from the Exposure Draft and Other Responses to Letters of 
  Comment
  on the Exposure Draft 
  ........................................................................................152–160
  Appendix C: Quantitative Materiality Considerations 
  ........................................161–170

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