[BATIC] statements of financial accounting

U.S.GAAP
 generally accepted accounting principles
 ユーエスギャープ
 公認会計基準

SEC
 securities and exchange commission
 証券取引委員会

FASB
 financial accounting standards board
 財務会計審議会
 SECに委託されU.S. GAAPを作成している

SFAC
 statements of financial accounting concepts
 エスファック
 財務会計概念基準書

SFAC No.1
 目的=関係者に役立つ情報の発信
 Objectives of Financial Reporting by Business Enterprises:
 to provide info that will be useful for
  a) investment and credit decisions
  b) assessing future cash flows
  c) assessing economic resources, claims and changes to those resources

SFAC No.2-1
 質=目的に合っていて信頼できるもの
 qualitative characteristics of accounting info.
 two primary characteristics;
  1: Relevance
   目的適合性
   predictive value予測価値, feedback valueフィードバック価値, timeliness迅速性
  2: Reliability
   信頼性
   verifiability検証価値, neutrality中立性, rpresentational faithfulness表現の忠実性
 two secondary characteristics
  1: comparability
   比較可能性
  2: consistency
   持続性

SFAC No.3 (No.6)
 財務諸表の10コの要素
 10 elements of FS
  1 assets 資産
  2 liabilities 負債
  3 equity 資本
  4 investments by owners オーナーによる出資
  5 distributions to owners オーナーへの分配
  6 comprehensive income 包括的利益
  7 revenues 収益@本業
  8 expenses 費用@本業
  9 gains 利益@本業外
  10 losses 損失@本業外
 relationship b/w each elements
  assets = liabilities + capital
  equity = equity b/f + investments by owners - distributions to owners + conprehensive income
  comprehensive income = revenue - expenses + gains - losses

SFAC No.5
 実務的ルール
 recognition and measurement in financial statements of business enterprises
  4 basic assumptions 基本仮定
    1 economic entity 企業実体 オーナーと会社の財布を分けること
    2 going concern 企業の存続
    3 monetary unit 通貨単位 出来るだけ貨幣で測定できるものだけ記録すること
    4 periodicity 会計期間
  4 basic principles 基本原則
    発生主義に基づき収益と費用をマッチングすること
    1 historical cost 取得原価の原則
      assests should be recorded and reported at the purchase price.
    2 revenue recognition
      revenue should be recognized when it is both earned and realized.
    3 matching 費用収益対応の原則
      costs are recognized at the point in time that they are incurred and they are matched with revenues in the same period.
    4 full disclosure 完全開示原則
      the financial statements must disclose all matters which would influence the judgment of the users
  4 basic constraints 基本制約
    1 cost/benefit relationship 費用対便益 100円のミス見つけるの100万掛けるのはアホ
    2 materiality 重要性
    3 industry practices 業界の習慣
    4 conservatism 保守主義

SFAC No.7
 cashflow情報や現在価値
 using cash flow info and present value in accounting measurement.

tag : U.S. GAAP SEC FASB SFAC BATIC Subject1

2012-07-20 01:09 : 会計 : コメント : 0 : トラックバック : 0 :
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