Xin loi truoc vi minh dang su dung may cty cho nen khong co font tieng Viet.
Framework trong IASB Framework for the preparation and presentation of financial statements dua ra nhung khai niem co ban de lap bao cao tai chinh. No nhu la 1 cai guideline de IASB dua vao do ma lap ra cac accounting standards voi viec dinh nghia nhung van de co ban nhu muc dich cua bao cao tai chinh (BCTC), ai la nguoi su dung BCTC, nhung nguoi nay co nhung nhu cau thong tin gi, loai bao cao nao se co the thoa man nhung nhu cau thong tin nay cua ho nhat... Framework o day giong nhu la 1 cai khung/ 1 cai suon de dua vao do standard setters se phat trien cac accounting standards. Co 1 so cac standard setter parties khong su dung mot conceptual framework chung, dan den cac standards ho dua ra co su mau thuan voi nhau, hoac la co su mau thuan ngay trong 1 standard.
Framework cung la 1 cai guide de giai quyet nhung van de ma cac accounting standards hay interpretation cua cac standard khong co de cap truc tiep den. KHi gap nhung van de nay, nguoi lap bao cao tai chinh phai su dung professional judgement trong viec lap cac accounting policy de co the dua ra cac thong tin tren bao cao tai chinh mang tinh co lien quan (relevant) & dang tin cay (reliable) Khi dua ra nhung judgement nhu vay can phai xem xet den cac dinh nghia, cac recognition criteria va accounting concepts trong Framework (theo IAS 8 - para 11 - hinh nhu vay ^^).
Co the doc phan introduction cua IASB Framework for the preparation and presentation of financial statements, trong do co noi ve cac muc dich cua Framework.
IASB Framework for the preparation and presentation of financial statements khong phai la 1 standard va khong co override cac accounting standards ma IASB da dua ra. IASB cung cong nhan la hien tai van dang co cac mau thuan giua cac standards va Framework, tuy nhien nhung van de nay tu tu se duoc giai quyet khi cac standards hien tai duoc xem xet lai va chinh sua.
IASB Framework for the preparation and presentation of financial statements chu yeu de cap toi 7 muc chinh bao gom:
1. Muc dich cua BCTC
2. Cac accounting assumptions trong viec lap BCTC bao gom accrual basis voi going concern basis
3. Cac qualitative characteristics cua 1 BCTC: understandability, comparability, relevance, reliability
4. Dinh nghia cac yeu to cua BCTC: asset, liability, equity, income & expense
5. Cac recognition critera cua cac yeu to nay
6. Measurement cac yeu to nay: Framework co dua ra 4 "basis of measurement" bao gom: historical cost, current cost, realisable value (fair value trong cac standards chinh la realisable value trogn Framework) & present value.
7. Cac khai niem ve capital & capital maintenance
GAAP thi cung la cac accounting standards thoi. Vi du US GAAP la cac accounting standards lap ra boi FASB o US. VN GAAP thi chinh la VAS hay chuan muc ke toan VN.
Accounting concepts la cac khai niem/nguyen tac co ban cua accounting theory noi chung. Accounting standards & accounting concepts khong phai la 1. Accounting standards cung khong phai la rong nhat boi vi no' quy dinh cu the, truc tiep cac thong tin phai duoc trinh bay tren bao cao tai chinh nhu the nao. Accounting concepts chi don thuan la cac khai niem/nguyen tac ke toan co ban noi chung. Vi du prudence concept, mac du khong duoc de cap den nhu la 1 underlying accounting assumptions trong IASB Framework, nhung no' duoc coi nhu la 1 phan trong reliability (muc quality characteristics cua BCTC).
San day noi luon accrual hay matching concept la 1 nguyen tac duoc ton trong trong IFRS nhung no khong duoc override dinh nghia & recoginition criteria cua asset, liability...trong IASB framework.
Neu su dung current cost thi balance sheet duoc ghi nhan bang "value to the business", co nghia la bang gia tri cua cac khoan loss ma cty phai chiu neu nhu tai san do bi mat hay bi hu hong hoan toan, thuong la replacement cost cho cac tai san nay tai thoi diem bao cao.