دانلود مقاله ترجمه شده اهمیت چارچوب نظری هیأت تدوین استانداردهای حسابداری دولتی در چیست؟

Traditionally, Concepts Statements garner much less attention from constituents of the Governmental Accounting Standards Board (GASB) than the Statements of governmental accounting standards that GASB has issued, but in my view they are no less important. I think of the conceptual framework as the foundation of fundamental premises (concepts) upon which sound and consistent accounting and financial reporting standards are built. The primary goal of GASB’s conceptual framework—to date comprising five Concepts Statements—is to set the underlying philosophy and the boundaries for judgment that will guide GASB in resolving accounting and financial reporting issues brought before the board. The conceptual framework is intended to encompass reporting objectives, a set of definitions and broad principles intended to guide the board members as they deliberate how governments should account for and report on transactions and events. Concepts Statements assist the board in determining, for instance, if and when an asset or liability should be recorded as a result of a particular transaction, how it should be measured and where in the financial report it should be reported. Because GASB members’ terms are limited, the concepts provide the board’s regularly changing membership with a common foundation and basic reasoning against which to consider the merits of alternative accounting and reporting approaches