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2004•Journal of Huaiyin Teachers CollegeRequires access

A Further Understanding of Some Questions on the Financial Accounting Conceptual Framework

Cheng Huai-zhong

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Abstract

Although it has been a long time to study the financial accounting conceptual framework, such research in our country is still at its early stage. Based on a historical examination of the financial accounting conceptual framework in Western countries, the relationship was analyzed between the Western financial accounting conceptual framework and basic Chinese accounting standard. Meanwhile, further study was made about a few relevant questions concerned with the theory of accounting elements included in the financial accounting conceptual framework.

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What this paper is about

Although it has been a long time to study the financial accounting conceptual framework, such research in our country is still at its early stage. Based on a historical examination of the financial accounting conceptual framework in Western countries, the relationship was analyzed between the Western financial accounting conceptual framework and basic Chinese accounting standard. Meanwhile, further study was made about a few relevant questions concerned with the theory of accounting elements included in the financial accounting conceptual framework.

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Available abstract

Although it has been a long time to study the financial accounting conceptual framework, such research in our country is still at its early stage. Based on a historical examination of the financial accounting conceptual framework in Western countries, the relationship was analyzed between the Western financial accounting conceptual framework and basic Chinese accounting standard. Meanwhile, further study was made about a few relevant questions concerned with the theory of accounting elements included in the financial accounting conceptual framework.

Key concepts: Accounting, Conceptual framework, Financial accounting, Positive accounting, The Conceptual Framework, Accounting management, Accounting information system, Accounting standard

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