表外披露概念框架

CORC > 厦门大学 > 2009年第2卷

	表外披露概念框架; The Conceptual Framework for Off-Sheet Disclosure
	占美松
刊名	http://210.34.5.19/newcar/car_show.asp?ID=44
	2013-11-15
关键词	财务报表表外披露财务会计概念框架 Financial Statements Off-Sheet Disclosure The Concept Framework of Financial Accounting
英文摘要	FASB在发布SFAC1时就试图建立财务报告的概念框架，由于各种原因到目前为止只建立了财务报表的概念框架，这导致表外披露信息过载、表内确认与表外披露不协调等一系列问题。发展表外披露的概念框架并使之与财务报表的概念框架形成统一的财务报告的概念框架是必要的，既具有很多作用，但也面临一系列难题。因此只能界定财务会计的边界并对表外披露规则提出原则性要求。; It was when issuing SFAC 1 that FASB was trying to establish the conceptual framework for financial reporting, but because of some reasons only the conceptual framework for financial statements has been set up until present, thus resulting in a series of problems, such as the overloading of information Off-Sheet Disclosure, and the non-harmonization between the recognition in the financial statements and the disclosure off financial statements. It is necessary, therefore, to develop the conceptual framework for the disclosure off financial statements, but there are many difficulties. So what we can do is to definite the boundary of financial reporting and make basic demand for rule of off-sheet disclosure; 作者单位：厦门大学会计系
语种	中文
出版者	厦门大学《当代会计评论》编辑部
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/57052]
专题	2009年第2卷
推荐引用方式 GB/T 7714	占美松. 表外披露概念框架, The Conceptual Framework for Off-Sheet Disclosure[J]. http://210.34.5.19/newcar/car_show.asp?ID=44,2013.
APA	占美松.(2013).表外披露概念框架.http://210.34.5.19/newcar/car_show.asp?ID=44.
MLA	占美松."表外披露概念框架".http://210.34.5.19/newcar/car_show.asp?ID=44 (2013).