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IASB框架.doc

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HYPERLINK"http://www.iasplus.com/index.htm"HomeHYPERLINK"http://www.iasplus.com/new/sitemap.htm"SiteMapHYPERLINK"http://www.iasplus.com/standard/standard.htm"StandardsHYPERLINK"http://www.iasplus.com/interps/interps.htm"InterpretationsHYPERLINK"http://www.iasplus.com/agenda/agenda.htm"AgendaHYPERLINK"http://www.iasplus.com/restruct/restruct.htm"StructureHYPERLINK"http://www.iasplus.com/iasplus/iasplus.htm"NewsletterHYPERLINK"http://www.iasplus.com/resource/ref.htm"ResourcesHYPERLINK"http://www.iasplus.com/country/country.htm"Countries/RegionsHYPERLINK"http://www.iasplus.com/links/links.htm"LinksHYPERLINK"http://www.iasplus.com/search.htm"Search IASBFRAMEWORKTHEFRAMEWORKFORTHEPREPARATIONANDPRESENTATIONOFFINANCIALSTATEMENTSHISTORYOFTHEFRAMEWORKApril1989FrameworkforthePreparationandPresentationofFinancialStatements(theFramework)wasapprovedbytheIASCBoardJuly1989FrameworkwaspublishedApril2001FrameworkadoptedbytheIASB.RELATEDINTERPRETATIONSHYPERLINK"http://www.iasplus.com/ifric/notadded.htm"\l"framewk"IssuesRelatingtoTheFrameworkthatIFRICDidNotAddtoItsAgendaAMENDMENTSUNDERCONSIDERATIONBYTHEIASBIASBProjectonHYPERLINK"http://www.iasplus.com/agenda/framework.htm"ConceptualFramework. PURPOSEANDSTATUSOFTHEFRAMEWORKTheIASB'sFrameworkforthePreparationandPresentationofFinancialStatementsdescribesthebasicconceptsbywhichfinancialstatementsareprepared.TheFrameworkservesasaguidetotheBoardindevelopingaccountingstandardsandasaguidetoresolvingaccountingissuesthatarenotaddresseddirectlyinanInternationalAccountingStandardorInternationalFinancialReportingStandardorInterpretation. IntheabsenceofaStandardoranInterpretationthatspecificallyappliestoatransaction,managementmustuseitsjudgementindevelopingandapplyinganaccountingpolicythatresultsininformationthatisrelevantandreliable.Inmakingthatjudgement,HYPERLINK"http://www.iasplus.com/standard/ias08.htm"IAS8.11requiresmanagementtoconsiderthedefinitions,recognitioncriteria,andmeasurementconceptsforassets,