文件acoherent連貫一致ntalprinciples

Aprinciples-basedorconceptualapproachsuchasthatusedbytheIASBArules-basedsuchasthatusedPreparedbyJamesYu&all3WhatisconceptualAWhatisconceptualAacoherent連貫的、一致的)systemofobjectivesandfundamentalaframeworkwhichprescribes規(guī)定thenaturefunctionandlimitsoffinancialPreparedbyJamesYu&all4WhyhaveaconceptualItenablesaccountingdevelopedWhyhaveaconceptualItenablesaccountingdevelopedinaccordance(GAAPtagreedprinciplesItavoids'fire-wherebystandardsaredevelopedinatoproblemsor'Fire-canleadtoinconsistenciesandaccountingstandardsandPreparedbyJamesYu&all5ThepurposeoftheofqualitativecharacteristicsThepurposeoftheofqualitativecharacteristicsofandmeasurementofelementsofconceptsofandPreparedbyJamesYu&all6UnderlyingTheUnderlyingTheaccrualsbasisofaccounting(notPreparedbyJamesYu&all7goingconcernconceptconcernbasisassumestheneithergoingconcernconceptconcernbasisassumestheneithertheneed(客觀northeintention(主觀意愿toliquidateormateriallythescaleofthisisthecasebepreparedona(disclosed)basisBreakupbasis(破產(chǎn)假設PreparedbyJamesYu&all8QualitativeCharaceristicsofPredictivevalue預QualityofQualitativeCharaceristicsofPredictivevalue預Qualityof確認價MaterialityNeutrality中FreefromPreparedbyJamesYu&all9ElementsofElementsofPreparedbyJamesYu&allAssetsareresourcescontrolledbyAssetsareresourcescontrolledbytheasaresultofpastfromwhichfutureeconomicbenefitstoflowtotheentity.areanentity'spresenttotransfereconomicasaresultofpasttransactionseventsPreparedbyJamesYu&allEquityinterestisdeductingallEquityinterestisdeductingallliabilitiesoftheentity'sfromallofisanincreaseineconomicbenefitsduringaccountingperiodintheformofinflowsenhancementsofassetsordecreasesintransactionsthatresultinthanthoserelatingtocontributionsPreparedbyJamesYu&allrightsinequity,fromdecreasesineconomicbenefitsdecreasesineconomicbenefitsduringtheaccountingperiodintheformofoutflowsordepletions消耗、損耗)ofassetsorincurrenceofliabilitiestransactionsthatresultindecreasesinequitythanthoserelatingtodistributionstoPreparedbyJamesYu&allRecognitionoftheRecognition(確認RecognitionoftheRecognition(確認isthedepiction(描寫、敘述）ofaninthefinancialRecognitionofitgivesrightsorotheraccess(1)futureeconomic(3)asaresultofpasttransactionsoritcanbemeasuredwithsufficientreliabilitythereissufficientevidenceofitsPreparedbyJamesYu&allRecognitionoftheRecognitionofliabilityRecognitionoftheRecognitionofliabilitythereis(1)obligation(2)transfereconomic(3)asaresultofpasttransactionsoritcanbemeasuredwithsufficientreliabilitythereissufficientevidenceofitsexistence.Recognitionofanincreaseinfutureeconomicbenefitsarisesfromanincreaseinanasset(orareductioninaliability),andtheincreasecanbemeasuredreliablyPreparedbyJamesYu&allrightsRecognitionoftheRecognitionofadecreaseinfutureeconomicbenefitsarisesfromaRecognitionoftheRecognitionofadecreaseinfutureeconomicbenefitsarisesfromadecreaseinanassetoranincreaseinaliability,andcanbemeasuredFinancialpositionapproachtoincomeisanincreaseinanasset/decreaseinaexpensesareanincreaseinliability/decreaseinanAsincomeandexpensesarethereforerecognizedonbasisofchangesinassetsandliabilitiesisknownasfinancialposition(orbalancesheet)approach(方法recognitionPreparedbyJamesYu&allMeasurementofelementsMeasurementofelementsofPreparedbyJamesYu&allassetsarestatedthestatementassetsarestatedthestatementofpositionattheirlessanyamountswrittenoffofPreparedbyJamesYu&allWhilstbotheasytoascertainandWhilstbotheasytoascertainandhistoricalcostbasisofmeasurementfailstotoanyofthreedecisionsbemadeaboutanValueinuse(Economicvalue)(usedinthePreparedbyJamesYu&allHistoricalcostHistoricalcostExample4–TextpagePreparedbyJamesYu&allOtherassetReplacementcostreplacingthenetreplacementcost.~isthereplacementcostofanassetminusanappropriateamountOtherassetReplacementcostreplacingthenetreplacementcost.~isthereplacementcostofanassetminusanappropriateamountofdepreciationi.e.theprovisionfordepredationtoreflectthelifealreadyused.thecosttotheproceedslessanycostssellingthevalueofcashPreparedbyJamesYu&allAlternativetohistoricalcostAlternativetohistoricalcostPreparedbyJamesYu&allCapitalCapitalmaintenanceisatheoreticalconceptCapitalCapitalmaintenanceisatheoreticalconceptwhichtriestoensurethatexcessivedividendsarenotpaidintimesofchangingprices.PhysicalcapitalmaintenancePCMsetsasideprofitsinordertoallowthebusinesstocontinuetooperateatcurrentlevelsofactivityFCMsetsasideprofitsinordertopreserveofshareholders'fundsin'realinflationi.e.PreparedbyJamesYu&allPreparedPreparedbyJamesYu&allTheneedforaregulatoryTheneedforaregulatorynationalcompanyEUsecurityexchangeAregulatoryframeworkisrequiredtoensurethatandreliablefinancialreportingisachievedtomeettheneedsofshareholdersandotherusers.Accountingstandardsontheirownwouldnotbeacompleteregulatoryframework,legalandmarketregulationsarealsorequired.PreparedbyJamesYu&allPrinciples-basedPrinciples-baseduponaconceptualframeworksuchastheIASB'sFrameworkaccountingstandardsRules-based'Cookbook'accountingstandardsarecompaniesmustfollow.setonthebasisofasetofrulesPreparedbyJamesYu&allTheregulatoryTheTheregulatoryTheIFRSIFRSPreparedbyJamesYu&allSelfSelfreading:TextBookIFRSIFRSAdvisoryCouncilPreparedbyJamesYu&allProcedureforthedevelopmentofanProced