cfa一級復習精華材料(fsa部分)

1、TheFramewkofFRS1.FinancialAccountingStardsBoard(FASB)2.TheStatementofFinancialAccountingStards(SFAS)3.GenerallyAcceptedAccountingPrinciple(GAAP)Stardsettingbodies1.InternationalAccountingStardsBoard(IASB)2.TheInternation

2、alAccountingStards(IAS)，TheInternationalFinancialReptingStards(IFRS)3.IFRSDesirableattributesofstardsetters:1.Observehighprofessionalstards.2.Haveadequateauthityresourcescompetenciestoaccomplishitsmission.3.Haveclearcons

3、istentstardsettingprocesses.4.Guidedbyawellarticulatedframewk.5.Operateindependentlywhilestillseekinginputfromstakeholders.6.Shouldnotbecompromisedbyspecialinterests.7.Decisionsaremadeinthepublicinterest.Regularlyauthiti

4、es?TheSecuritiesExchangeCommission(SEC)intheU.S.?TheFinancialServiceAuthity(FSA)intheU.K.?MostnationalauthitiesbelongtotheInternationalganizationofSecuritiesCommissions(IOSCO)AceobjectiveofIOSCOistoensurethatmarketsarefa

5、irefficienttransparent.IOSCOareto:(1)protectinvests(2)ensurethefairnessefficiencytransparencyofmarkets(3)reducesystemicriskithasagoalofunifmfinancialregulationsacrosscountries.Barrierstodevelopingoneuniversallyacceptseto

6、ffinancialreptingstard：1.Differentstardsettingbodiestheregulatyauthitiesofdifferentcountriescandodisagreeonthebesttreatmentofaparticularitemissue.2.Politicalpressuresthatregulatybodiesfacefrombusinessgroupsotherswhowillb

7、eaffectedbychangesinreptingstards.IASBconceptualframewkCoherentfinancialreptingframewk：1.Transparency；2.Comprehensiveness；3.ConsistencyBarrierstocreatingacoherentfinancialreptingframewk：1.Valuation；2.Stardsetting：“princi

8、plesbased“approach（IFRS）；“rulesbased“approach（GAAP）；“objectivesiented“approach；3.Measurement：“assetliability“approach；“revenueexpense“approach；GAAP與IFRS的區(qū)別framewkIASB：listsincomeexpensesaselementsrelatedtoperfmanceFASB：R

9、evenuesexpensesgainslossescomprehensiveincome.definesanassetIASB：aresourcefromwhichafutureeconomicbenefitisexpectedtoflowFASB：futureeconomicbenefit，usesthewdprobablevaluationFASB：doesnotallowtheupwardvaluationofmostasset

10、s.revenuerecognizedIASB：Fsaleofgoodsrevenueisrecognizedwhen:1.Theriskrewardofownershipistransferred.2.Thereisnocontinuingcontrolmanagementoverthegoodssold.3.Revenuecanbereliablymeasured.4.Thereisaprobableflowofeconomicbe