FA學(xué)霸筆記-Chapter 3

Chapter 3 The Conceptual Framework

1.Underlying assumption

1)Going concern持續(xù)經(jīng)營

2)Accrual basis 權(quán)責(zé)發(fā)生制

2.The qualitative characteristics of financial information

1)Fundamental qualitative characteristics

a)Faithful representation

? Complete 完整

? Neutral 中立

? Free from error客觀無偏差

? Substance over form實質(zhì)重于形式

b)Relevance

2)Enhancing qualitative characteristics

a)Comparability可比較性

b)Verifiability可驗證性

c)Timeliness及時性

d)Understandability可理解性

3.Other concepts

1)Fair presentation

2)Consistency 一致性

3)The business entity concept

4)Prudence concept謹(jǐn)慎概念