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Financial Reporting由留学作业网提供，该财务报告格式样本可作留学生写作财务报告作业的的参考-留学作业网提供指导财务报告业务。Financial Reporting
中文格式：在平衡资产负债表为基础的新型财务报告
内容表
概述.............................................................2
一、引言.........................................3
目前，美国财务会计准则委员会（委员会）和国际会计准则委员会（会计）是重新思考的概念框架。这种重新评估的关键部分是两国议会的战略计划的长期趋同的主导系统财务会计的具体问题上的协议是困难的，因为没有共同的概念基础。该项目仍处于初期阶段，还没有明确迹象的最终形式的妥协是可能达到。桌上的基本概念，如“资产”，“负债”，和“收入”，这意味着影响的决定是将影响到国家的财政报告几十年来（见布伦和骗子2005andmcgregor和街2007号的一个更完整的考虑这个项目的范围）。
②。历史背景和目前发展..................4
三、批判的平衡资产负债表为基础的新型财务报告...................................10
答：资产负债表的做法是有问题的，因为它是不符合大多数企业经营，创造价值，是...............................10
B .所谓概念优越的资产负债表的方法还不清楚。如果有什么事情，可以认为，收入的概念提供了一个更清晰和更强大的基础，财务报告................................................14
C .资产负债核算可能是主要贡献者的大量时间下降的前瞻性的效用收益............................................16
D .有很大的问题，采用平衡资产负债表为基础的会计模式在实践.........................................18
四、建议什么是“好”的概念框架，看起来可能会像.................20
结论..............................24V。
参考............................................25
参考资料
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英文格式：On the Balance Sheet-Based Model of Financial Reporting
Table of Contents
OVERVIEW.............................................................2
I. INTRODUCTION.........................................3
Currently, the U.S. Financial AccountingStandards Board (FASB) and the International Accounting Standards Board (IASB) are re-considering their conceptual frameworks. This re-assessment is a key part of the two Boards’ strategic plan for long-term convergence of the two dominant systems of financial accounting since agreement on specific issues is difficult without shared conceptual foundations. The project is still in its early stages and there is no clear indication on the ultimate form of the compromise that is likely to be reached. On the table are foundational concepts like “assets”, “liabilities”, and “revenue recognition”, implying that the effect of the decisions about to be reached will impact the state of financial reporting for decades to come (see Bullen and Crook 2005 andMcGregor and Street 2007 for a more complete account of the scope of this project).#p#分页标题#e#
II. HISTORY AND BACKGROUND FOR THE CURRENT DEVELOPMENTS..................4
III. A CRITIQUE OF THE BALANCE SHEET-BASED MODEL OF FINANCIAL REPORTING...................................10
A. The balance sheet approach is problematic because it is at odds with how most businesses operate, create value, and are managed...............................10
B. The alleged conceptual superiority of the balance sheet approach is unclear. If anything, one can argue that the concept of income provides a clearer and stronger foundation for financial reporting................................................14
C. Balance sheet accounting is likely a major contributor to the substantial temporal decline in the forward-looking usefulness of earnings............................................16
D. There are substantial problems with applying the balance sheet-based model of accounting in practice.........................................18
IV. SUGGESTIONS ABOUT WHAT A “BETTER” CONCEPTUAL FRAMEWORK MIGHT LOOK LIKE.................20
V. CONCLUSION..............................24
REFERENCES............................................25
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