美国概念框架第8号第二部分翻译.docx
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美国概念框架第8号第二部分翻译.docx
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美国概念框架第8号第二部分翻译
(二)
第一部分:
英文原文
APPENDIX:
BASISFORCONCLUSIONSFORCHAPTER1
Introduction
BC1.1ThisbasisforconclusionssummarizesconsiderationsoftheFinancialAccountingStandardsBoard1(theBoard)inreachingtheconclusionsinChapter1,TheObjectiveofGeneralPurposeFinancialReporting2.Itincludesreasonsforacceptingsomealternativesandrejectingothers.IndividualBoardmembersgavegreaterweighttosomefactorsthantoothers.
BC1.2TheBoarddevelopedthischapterjointlywiththeInternationalAccountingStandardsBoard3(IASB).Consequently,thisbasisforconclusionsalsoincludessomereferencestotheIASB’sliterature.
Background
BC1.3TheBoardbegantheprocessofdevelopingtheobjectiveoffinancialreportingbyreviewingitsownframeworkandconceptsaswellasthoseofotherstandardsetters.InJuly2006,theBoardpublishedforpubliccommentaDiscussionPaper4onthistopic.ThatsamepaperalsowaspublishedbytheIASB.TheBoardandtheIASBreceived179responses.Initsredeliberationsoftheissuesonthistopic,theBoardconsideredallofthecommentsreceivedandinformationgainedfromotheroutreachinitiatives.InMay2008,theBoardandtheIASBjointlypublishedanExposureDraft5.TheBoardsreceived142responses.TheBoardreconsideredalloftheissues.Thisdocumentistheresultofthosereconsiderations.
GeneralPurposeFinancialReporting
BC1.4ConsistentwiththeBoard’sresponsibilities,theConceptualFramework6establishesanobjectiveoffinancialreporting7andnotjustoffinancialstatements8.Financialstatementsareacentralpartoffinancialreporting,andmostoftheissuesthattheBoardaddressesinvolvefinancialstatements.AlthoughthescopeofFASBConceptsStatementNo.19,ObjectivesofFinancialReportingbyBusinessEnterprises10,wasfinancialreporting,theotherFASBConceptsStatementsfocusedonfinancialstatements.ThescopeoftheIASB’sFrameworkforthePreparationandPresentationofFinancialStatements11,whichwaspublishedbytheIASB’spredecessorbodyin1989(hereinaftercalledFramework(1989)),dealtwithfinancialstatementsonly.Therefore,forbothBoardsthescopeoftheConceptualFrameworkisbroader.
BC1.5Someconstituentssuggestedthatadvancesintechnologymaymakegeneralpurposefinancialreportingobsolete.Newtechnologies,forexampletheuseofeXtensibleBusinessReportingLanguage12(XBRL),maymakeitpracticableinthefutureforreportingentitieseithertoprepareortomakeavailabletheinformationnecessaryfordifferentuserstoassembledifferentfinancialreportstomeettheirindividualinformationneeds.
BC1.6Toprovidedifferentreportsfordifferentusersortomakeavailablealloftheinformationthatuserswouldneedtoassembletheirowncustom-designedreportswouldbeexpensive.Requiringusersoffinancialinformationtoassembletheirownreportsalsomightbeunreasonablebecausemanyuserswouldneedtohaveagreaterunderstandingofaccountingthantheyhavenow.Therefore,theBoardconcludedfornowthatageneralpurposefinancialreportisstillthemostefficientandeffectivewaytomeettheinformationneedsofavarietyofusers.
BC1.7IntheDiscussionPaper,theBoardusedthetermgeneralpurposeexternalfinancialreporting.ExternalwasintendedtoconveythatinternaluserssuchasmanagementwerenottheintendedbeneficiariesforgeneralpurposefinancialreportingasestablishedbytheBoard.Duringredeliberations,theBoardconcludedthatthistermwasredundant.Therefore,thischapterusesgeneralpurposefinancialreporting.
FinancialReportingoftheReportingEntity13
BC1.8SomerespondentstotheExposureDraftsaidthatthereportingentityisnotseparatefromitsequityinvestorsorasubsetofthoseequityinvestors.Thisviewhasitsrootsinthedayswhenmostbusinessesweresoleproprietorshipsandpartnershipsthatweremanagedbytheirownerswhohadunlimitedliabilityforthedebtsincurredinthecourseofthebusiness.Overtime,theseparationbetweenbusinessesandtheirownershasgrown.Thevastmajorityoftoday’sbusinesseshavelegalsubstanceseparatefromtheirownersbyvirtueoftheirlegalformoforganization,numerousinvestorswithlimitedlegalliability,andprofessionalmanagersseparatefromtheowners.Consequently,theBoardconcludedthatfinancialreportsshouldreflectthatseparationbyaccountingfortheentity(anditseconomicresourcesandclaims)ratherthanitsprimaryusersandtheirinterestsinthereportingentity.
PrimaryUsers14
BC1.9TheobjectiveoffinancialreportingsetoutinparagraphOB2referstoexistingandpotentialinvestors,lenders,andothercreditors15.ThedescriptionoftheprimaryusersinparagraphOB5referstoexistingandpotentialinvestors,lenders,andothercreditorswhocannotrequirereportingentitiestoprovideinformationdirectlytothem.ParagraphOB10statesthat“regulators16andmembersofthepublicotherthaninvestors,lenders,andothercreditors”mayfindinformationingeneralpurposefinancialreportsusefulbutclearlystatesthatthosearenotthepartiestowhomgeneralpurposefinancialreportsareprimarilydirected.
BC1.10Paragraph9oftheFramework(1989)statedthatusersincluded“presentandpotentialinvestors,employees,lenders,suppliersandothertradecreditors,”(andlateraddedadvisersinthediscussionofinvestors’needs)allofwhichareintendedtobeencompassedbythephraseinparagraphOB2.Paragraph9oftheFramework(1989)alsoincludedalistofotherpotentialuserssuchascustomers,governmentsandtheiragencies,andthepublic,whichissimilartothelistinparagraphOB10ofthosewhomaybeinterestedinfinancialreportsbutarenotprimaryusers.
BC1.11Paragraph10oftheFramework(1989)statedthat“asinvestorsareprovidersofriskcapitaltotheentity,theprovisionoffinancialstatementsthatmeettheirneedswillalsomeetmostoftheneedsofotherusersthatfinancialstatementscansatisfy,”whichmighthavebeenreadtonarrowthefocustoinvestorsonly.However,paragraph12explicitlystatedthattheobjectiveoffinancialstatementsistoprovideinformation“thatisusefultoawiderangeofusersinmakingeconomicdecisions.”Thus,theFramework(1989)focusedoninvestors’needsasrepresentativeoftheneedsofawiderangeofusersbutdidnotexplicitlyidentifyagroupofprimaryusers.
BC1.12FASBConceptsStatement1referredto“presentandpotentialinvestorsandcreditorsandotherusersinmakingrationalinvestment,credit,andsimilardecisions”(paragraph34).Italsostatedthat“majorgroupsofinvestorsareequitysecurityholdersanddebtsecurityholders17”and“majorgroupsofcreditorsaresuppliersofgoodsandserviceswhoextendcredit,customersandemployeeswithclaims,lendinginstitutions,individuallenders,anddebtsecurityholders”(paragraph35).OnedifferenceinemphasisfromtheFramework(1989),whichemphasizedprovidersofriskcapital,isthatConceptsStatement1referredto“boththosewhodesiresafetyofinvestmentandthosewhoarewillingtoacceptrisktoobtainhighratesofreturn18”(paragraph35).However,liketheFramework(1989),ConceptsStatement1statedthatthetermsinvestorsandcreditors“alsomaycomprehendsecurityanalystsandadvisors,brokers,lawyers,regulatoryagencies19,andotherswhoadviseorrepresenttheinterestsofinvestorsandcreditorsorwhootherwiseareinterestedinhowinvestorsandcreditorsarefaring”(paragraph35).
BC1.13ParagraphsOB3,OB5,andOB10differfromtheFramework(1989)andConceptsStatement1fortworeasons—toeliminatedifferencesbetweentheFramework(1989)andConceptsStatement1andtobemoredirectbyfocusingonusersmakingdecisionsaboutprovidingresources(butnottoexcludeadvisors).ThereasonsarediscussedinparagraphsBC1.15–BC1.24.
ShouldThereBeaPrimaryUserGroup?
BC1.14TheDiscussionPaperandtheExposureDraftproposedidentifyingagroupofprimaryusersoffinancialreports.SomerespondentstotheExposureDraftsaidthatotheruserswhohavenotprovidedandarenotconsideringprovidingresourcestotheentity,usefinancialreportsforavarietyofreasons.TheBoardsympathizedwiththeirinformationneedsbutconcludedthatwithoutadefinedgroupofprimaryusers,theConceptualFrameworkwouldriskbecomingundulyabstractorvague.
WhyAreExistingandPotentialInvestors,Lenders,andOtherCreditorsConsideredthePrimaryUsers?
BC1.15SomerespondentstotheDiscussionPaperandtheExposureDraftsuggestedthattheprimaryusergroupshouldbelimitedtoexistingshareholdersorthecontrollingentity’smajorityshareholders20.Otherssaidthattheprimaryusersshouldbeexistingshareholdersandcreditorsandthatfinancialreportsshouldfocusontheirneeds.
BC1.16ThereasonswhytheBoardconcludedthattheprimaryusergroupshouldbetheexistingandpotentialinvestors,lenders,andothercreditorsofareportingentityare:
a.Existingandpotentialinvestors,lenders,andothercreditorshavethemostcriticalandimmediateneedfortheinformationinfinancialreportsandmanycannotrequiretheentitytoprovidetheinformationtothemdirectly.
b.TheBoard’sandtheIASB’sresponsibilitiesrequirethemtofocusontheneedsofparticipantsincapitalmarkets21,whichincludenotonlyexistinginvestors,butalsopotentialinvestorsandexistingandpotentiallendersandothercreditors.
c.Informationthatmeetstheneedsofthespecifiedprimaryusersislikelytomeettheneedsofusersbothinjurisdictionswithacorporategovernancemodeldefinedinthecontextofshareholders21andthosewithacorporategovernancemodel22definedinthecontextofalltypesofstakeholders23.
BC1.17Somerespondentsexpresse
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