FASB의 槪念的 構造에 관한 硏究 = A Study on the Conceptual Framework by the FASB

국문 초록 (Abstract)

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다국어 초록 (Multilingual Abstract)

The conceptual framework is a coherent system of interrelated objectives and fundamentals that is expected to lead to consistent standards and that prescribes the nature, function, and limits of financial accounting and reporting. Statements of Financial Accounting Concepts are a series of publications in the FASB's conceptual framework for financial accounting and reporting. The FASB has issued five Statements of Financial Accounting Concepts that relate to financial accounting and reporting.
They are:
1. SFAC NO.1, "Objectives of Financial Reporting by Business Enterprises," presents the goals and purposes of accounting for business enterprises.
2. SFAC NO.2, "Qualitative Characteristics of Accounting Information," examines the characteristics that make accounting information useful.
3. SFAC NO.3, "Elements of Financial Statements of Business Enterprises," provides definitions of items that financial statements comprise, such as assets, liabilities, revenues and expenses.
4. SFAC NO.4, "Objectives of Financial Reporting by Nonbusiness Organization," relates to the goals and purposes of accounting for nonbusiness organizations.
5. SFAC NO.5, "Recognition and Measurement in Financial Statements of Business Enterprises," recommends concepts to guide decisions about the display and disclosure of accounting information.
We can emphasize the usefulness of this conceptual framework in helping to understand many of problem areas of accounting. But the FASB is now in the process of reexamining the third level(operational guidelines), with particular emphasis on the principles section.
Nevertheless, the conceptual framework by FASB provides us with insights into the basic components that comprise the existing body of financial accounting theory.

목차 (Table of Contents)

• Ⅰ. 序論
• Ⅱ. FASB의 槪念的 構造의 模型
• Ⅲ. FASB의 槪念的 構造의 內容
• 1. SFAC NO. 1의 內容
• 2. SFAC NO. 2의 內容
• 3. SFAC NO. 3의 內容
• 4. SFAC NO. 4의 內容
• 5. SFAC NO. 5의 內容
• Ⅳ. 結 論
• 參考文獻
• 英文抄錄