文档介绍：:..parability可比性understandability易懂的businessentityconcept经营实体的概念1background背景Inpreparingfinancialstatements,accountantsfollowcertainfundamentalassumptions在准备财务报表的会计师遵循一定的基本假设2theIASB’、介绍框架Conceptual概念A:Objective目的B:heusefulnessofinformationinfinanicialstatements定性的特点,确定有用的信息,财务报表C:thedefinition,recognitionandmeasurementoftheelementsfromwhichfinancialstatementsareconstructed定义识别和测量的元素从财务报表的构造D: rualsbasis持续经营的概念和预提费用的基础上Continuetooperate持续操作Break-upvalue分散价值Ifthegoingconcernassumptionisnotfollowed A:thebasisonwhichthefinancialstatementshavebeenprepared基于财务报表已经给你准备好了B:(prudenceconcept谨慎的观念),定性特征的属性,,parability四项主要的质量特征是:可理解性,相关性,,consistencyandthebusinessentityconcept其他重要的质量特性和概念包括公平,