FASB的會計理論（二）（英文版）.pdf60

CONTENTS
Paragraph
Numbers
Summary of Principal Conclusions
Glossary of Terms
Introduction................1–26
The Nature of Accounting Choices.............6–20
The Objectives of Financial Reporting .....21–26
The Central Role of Decision Making ............27–31
A Hierarchy of Accounting Qualities .............32–45
Features and Limitations of the Chart.......33–35
Decision Makers and Their Characteristics .................36–39
Understandability and Other User-Specific Qualities .40–41
Relative Importance and Trade-Offs ........42–45
Relevance.................46–57
Feedback Value and Predictive Value as Components of Relevance.................51–55
Timeliness ..........56–57
Reliability.................58–97
Representational Faithfulness .................. 63–80
Degrees of Representational Faithfulness..............65–71
Precision and Uncertainty 72–76
Effects of Bias.................77–78
Completeness ..................79–80
Verifiability........81–89
Reliability and Relevance ...........90
Conservatism......91–97
Neutrality ...............98–110
Comparability ......111–122
Consistency....120–122
Materiality............123–132
Costs and Benefits133–144
Appendix A: Background Information ......145–151
Appendix B: Principal Respects in Which This Statement Differs
from the Exposure Draft and Other Responses to Letters of Comment
on the Exposure Draft ..........152–160
Appendix C: Quantitative Materiality Considerations .161–170

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