更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

考试日历

资料中心

考试动态

就业前景

热门题库

网校课程

精彩推荐

全部

行业动态：FASB正试图使财务报表编制的工作更容易

来源：高顿网校 2014-05-19

　　FASB is trying to make financial statement preparers’ jobs easier without diminishing the useful information they provide to investors, board Chairman Russell Golden said Tuesday.

　　The board is in the final stages of developing an internal policy that would guide the board in considering complexity as it develops and amends financial reporting standards, Golden said at the AICPA Conference on Current SEC and PCAOB Developments.

　　The policy would require FASB to evaluate before balloting whether the standard as a whole will reduce or increase reporting complexity. The policy also would require FASB to discuss its analysis of complexity at a public meeting and explain in its basis for conclusions how and why the standard reduces or increases complexity.

　　“We want to make it easier for you to know what to do, and we want to make it easier for you to do it,” Golden told the audience of CPAs. “But let me be clear, any decision we make would be weighted toward what the investor needs. If a change would impair an investor’s ability to do his or her work, then we would not consider this to be an appropriate agenda item.”

　　Candidates for future simplification include current accounting standards for liabilities and equity, and hedging, Golden said. The board also has tasked members James Kroeker and Daryl Buck with getting input from stakeholders on areas where complexity can be reduced.

　　Reducing the complexity of accounting standards has been a theme for Golden since he took over as FASB’s chairman this summer. He said complexity affects accounting in two ways.

　　First, the literature surrounding standards can be so dense and complicated that the meaning is unclear and preparers have difficulty applying the standards. Second, even if the accounting treatment is clear, the costs of complying sometimes far outweigh the benefits.

　　Golden cited the converged standard on revenue recognition that FASB is developing with the International Accounting Standards Board (IASB) as an example of its work to reduce complexity. He said the standard—due to be released in the first quarter of 2014—provides one set of principles, while current GAAP has many pieces of accounting literature that have different industries recognizing revenue in different ways.

　　FASB’s efforts to reduce complexity were endorsed by SEC Chief Accountant Paul Beswick in a speech Monday at the conference. He said there are areas of GAAP that can be simplified without decreasing the quality of information provided to investors.

　　According to Beswick, some investors complain that accounting standards are so complex that they cannot understand the information presented in the financial statements. He said accounting standard setters’ tendency to focus on sweeping changes rather than targeted improvements in major projects has led to complex models.

　　“This complexity may lead to investors’ having less useful information if they cannot readily comprehend the information being provided,” Beswick said. “This does not mean we should not explore the models when it is appropriate. But we need to focus on what problems we are trying to solve and avoid replacing one set of challenges with another.”

　　FASB also is focusing on making implementation easier for preparers, Golden said. Starting with the revenue recognition standard, the board will create transition resource groups for standards that are approved. The groups will include specialized expertise and U.S. and international representatives.

　　Golden said he would like the groups to focus on education, interpretation, and amendments. He expects the groups to meet in public with the full board and publish minutes.

关注高顿网校微信，*9时间获取AICPA考试时间提醒，体验全新备考方式

高顿网校特别提醒：已经报名2014年AICPA考试的考生可按照复习计划有效进行！另外，高顿网校2013年AICPA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。

　　报考指南：2014年AICPA报考指南
　　考前冲刺：AICPA 考试试题考试辅导
　　高清网课：AICPA网络课程

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

在线咨询热销

专业老师服务限时优惠

图文问答

图片文字快速问答