中财chapter12选择题会出到

1、第一章第二章是选择题会出到重点就是讲iasb简介，和概念框架。slide 1-2the objective of financial reporting places most emphasis on:a.reporting to capital providers.b.reporting on viding specific guidance related to specific viding information to individuals who are experts in the field.slide 1-3two ma

2、jor organizations: 这是国际准则，也就是我这是国际准则，也就是我们这个课本所准从的准则。们这个课本所准从的准则。international accounting standards board (iasb)issues international financial reporting standards (ifrs).standards used on most foreign exchanges. standards used by foreign companies listing on u.s. securities exchanges. ifrs used in o

3、ver 115 countries.slide 1-4two major organizations: 美国的准则美国的准则financial accounting standards board (fasb)issues statements of financial accounting standards (sfas).required for all u.s.-based companies. slide 1-5what the public thinks accountants should do vs. what accountants think they can do.the

4、expectations gap 这是外行人觉得我们会计该这是外行人觉得我们会计该干嘛的与我们实际会怎么做的区别。干嘛的与我们实际会怎么做的区别。significant financial reporting issues我们提供会我们提供会计信息的考虑到的一些要素。计信息的考虑到的一些要素。non-financial measurementsforward-looking informationsort assetstimelinessslide 1-6illustration 1-4international standard-setting structure这是国际准则制定机构的4个组

5、成部分，大家有个印象就好。slide 1-7illustration 1-4international standard-setting structure iasb的如何制定的如何制定出或修改其准则的出或修改其准则的步骤。步骤。slide 1-8ifrs is comprised of: ifrs的组成部分，这个要好好看看。a.international financial reporting standards and fasb financial reporting standards.b.international financial reporting standards, inte

6、rnational accounting standards, and international accounting interpretations.c.international accounting standards and international accounting interpretations.d.fasb financial reporting standards and international accounting standards.slide 1-9the expectations gap is: 这是比较重要的一个概念a. what financial in

7、formation management provides and what users want.b. what the public thinks accountants should do and what accountants think they can do.c. what the governmental agencies want from standard-setting and what the standard-setters provide.d. what the users of financial statements want from the governme

8、nt and what is provided.slide 1-10the fact that there are differences between ifrs and u.s. gaap should not be surprising because standard-setters have developed standards in response to different user needs. ifrs tends to be simpler and more flexible in its accounting and disclosure requirements.th

9、e u.s. sec recently eliminated the need for foreign companies that trade shares in u.s. markets to reconcile their accounting with u.s. gaap. iasb和fasb的总体趋势是趋同的。记住这一点就行。chapter 2-11illustration 2-7 framework for financial reportingfirst levelsecond levelthird level第二章重中之重的，记住这个倒三角，按例子来记忆，从第一层到第三层。ch

10、apter 2-12provided by issuing general-purpose financial statements.assumption is that users have reasonable knowledge of business and financial accounting matters to understand the information. chapter 2-13illustration 2-2 hierarchy of accounting qualitieschapter 2-14chapter 2-15exercise 2-4: identi

11、fy the qualitative characteristic(s) to be used given the information provided. 根据例题去记忆每个概念。characteristicschapter 2-16exercise 2-4: identify the qualitative characteristic(s) to be used given the information provided.characteristicschapter 2-17these concepts explain how companies should recognize, measure, and report financial element