عرض العناصر حسب علامة : مبادئ المحاسبة المقبولة عمومًا

معلومات إضافية

• المحتوى بالإنجليزية FASB seeks input on proposed new chapter of conceptual framework
  FASB has issued a proposed new chapter for its Conceptual Framework that describes a reporting entity.
  
  The proposed chapter would become Chapter 2 of FASB Concepts Statement No. 8, Conceptual Framework for Financial Reporting. The Conceptual Framework is a body of interrelated objectives and fundamentals that provides FASB with a tool as it sets standards. A Statement of Financial Accounting Concepts is nonauthoritative and does not establish or change generally accepted accounting principles.
  
  The new chapter, according to a FASB release, would be similar to the rest of the framework in that it establishes concepts that the board would use in developing standards of financial accounting and reporting. It would provide the board with "a framework for developing standards that meet the objective of financial reporting and enhance the understandability of information for existing and potential investors, lenders, donors, and other resource providers of a reporting entity."
  
  Stakeholders are asked to provide input on the characteristics of a reporting entity described in the proposed chapter. This includes a description of a reporting entity as "a circumscribed area of economic activities that can be represented by general purpose financial reports that are useful to existing and potential investors, lenders, and other resource providers in making decisions about providing resources to the entity."
  
  It also describes the three features of a reporting entity:
  
  Economic activities of the entity have been conducted.
  Those economic activities can be distinguished from those of other entities.
  The financial information in general-purpose financial reporting faithfully represents the economic activities of the entity in the circumscribed area and is useful in making decisions about providing resources to the entity.