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ACCA考试《F3财务会计》讲义辅导<43>

来源：高顿网校 2015-04-09

　　Session 22. Accounting conceptual framework

　　Main contents: 1. Underlying assumptions

　　2. Qualitative characteristics of financial reporting

　　3. Balance between the qualitative characteristics

　　4. Accounting principles

　　5. Bases of evaluation

　　22.1 Underlying assumptions:

　　●Accrual concept:

　　- requires that revenue earned be matched against the expenses incurred in earning it, not on the basis of cash receipts or payments.

　　●Going-concern:

　　- concept assumes that the business will not liquidate in the near future but will continue its operating activities.

　　- the financial statements are drawn up on the assumption that there is no intension or necessity to close down the business.

　　- if not prepared on the going concern basis, then they must be prepared on the break-up basis.

　　- reflecting that: some assets may be sold at more/less than their value in the statement of financial position.

　　●Business entity concept:

　　- Financial accounting information relates only to the activities of the business entity and not to the personal activities of its owners. The business accounts are prepared as though the business is an entity that is separate from its owners.

　　●Fair presentation:

　　- really means that all figures in the financial statement have been accurately arrived at when accuracy is possible and that when judgment or estimation is needed, it has been exercised without bias(fair).

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