一、财务会计概念框架的由来 财务会计概念框架(Conceptual Framework for Financial Accounting,CF),是一部章程、一套目标与基本原理组成的、互相关联的内在逻辑体系。
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...学 《财会通讯：综合版》 2011年第2期 摘 要: 一、引言财务会计概念框架（Conceptual Framework for Financial Accounting,CF）一词最早由美国财务会计准则委员会（FASB）1976年提出。
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...eorization 概念框架 Conceptual framework ; conceptual frameworks ; SFAC ; Conceptual Framework for Financial Accounting 基本概念 basic concepts ; Basic Concept ; key concept ; fundamental concept ..
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China in 1992 published "enterprise accounting principles," partly as a conceptual framework for financial accounting role has played a very important role.
我国于1992年发布的《企业会计准则》，部分地充当了财务会计概念框架的角色，曾发挥了极其重要的作用。
Based on my two Papers: "Review and Useful Lessons" and "Comparison and reference", this Paper discuss how to establish Conceptual Framework for financial accounting and reporting in China.
在我的“回顾与教益”和“比较与借鉴”两篇文章的基础上，这篇文章讨论了如何在中国建立财务会计与报告的概念框架。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
财务会计概念框架作为制定会计准则的准则，在会计理论和实践中具有不可替代的地位和作用。
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