AICPA发布会计框架决策工具

　　Posted by Terri Eyden on Sep 5 2013 01434 printer friendly

　　By Jason Bramwell

　　The American Institute of CPAs (AICPA) released a decision tool on August 29 to help privately held businesses determine which accounting framework, including the Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs), best meets their financial reporting needs.

　　Released by the AICPA in June, the FRF for SMEs is a new accounting option for preparing streamlined, relevant financial statements for privately held, owner-managed businesses that are not required to use US GAAP.

　　Available at no cost, the "Decision Tool for Adopting an Accounting Framework" is a PDF document that features flowcharts, tables, and information on US GAAP and FRF for SMEs as well as cash/modified cash and tax basis of accounting. The tool is designed to help owners and managers of SMEs and CPAs serving those businesses make an informed decision about choosing an accounting framework.

　　"By following the steps and assessing the considerations and circumstances outlined in this tool, a more informed decision about the choice of an accounting framework can be made," wrote the AICPA, which added that the tool is a nonauthoritative aid and its use is not required.

　　Prior to issuing the decision tool, the AICPA released illustrative financial statements and disclosures, developed as aids to implementing the FRF for SMEs and to help distinguish between financial statements based on the new framework and US GAAP–prepared statements.

　　The National Association of State Boards of Accountancy (NASBA) provided input into the development of the decision tool. The NASBA had been a detractor of the FRF for SMEs because the NASBA believed the framework went against the efforts made by the Financial Accounting Standards Board (FASB) and the Private Company Council to modify US GAAP for private companies.

　　However, in a joint statement released by the AICPA and the NASBA on July 15, both organizations said they are "committed to engaging in an effort to ensure that the FRF for SMEs, as a nonauthoritative framework, is not confused with GAAP and that entities that utilize GAAP or a non-GAAP solution do so in a suitable and transparent manner."

　　美国注册会计师协会(AICPA)于近日发布了一项名为“会计核算报告框架适用的决策工具”的文件，意在帮助私有企业决定何种会计核算框架能够*4地满足它们的财务报告需求。

　　私有企业或所有者经营的企业未被要求使用美国公认会计原则(US GAAP)。AICPA于今年6月发布了“中小企业财务报告框架(FRF-SMEs)”，为上述企业提供了一项帮助它们编制更精简且相关性更高的财务报告的新选择。

　　AICPA发布的这份文件是一份可免费获得的PDF文件，其中包含了有关US GAAP、FRF-SMEs、收付实现制/修订的收付实现制的会计制度与以税务为基础的会计制度的流程图、表格以及相关信息。这份决策工具旨在帮助中小企业的所有者和管理者以及为上述企业提供服务的注册会计师们就选择最适合的会计核算框架做出明智的决策。

　　AICPA在上述文件中写道：“遵循本工具中的步骤并且评估文中所列需要考量的因素和条件，就能对有关会计核算框架选择做出一个更明智的决定。AICPA同时指出这份决策工具只是一项非权威性的辅助工具，并不要求强制使用。

　　在发布这份决策工具之前，AICPA发布了财务报告及披露的几份范例，以帮助说明实施FRF-SMEs的成效，并且帮助中小企业区分基于该财务报告框架及US GAAP下两类财务报告的区别。

　　美国全国州立会计委员会联合会(NASBA)为该决策工具的制定提供了帮助。NASBA此前一直是FRF-SMEs的反对者，因为NASBA认为该报告框架与美国财务会计准则委员会(FASB)及私营公司委员会(PCC)为私营企业修订US GAAP而作出的努力相左。

　　然而，在由AICPA和NASBA于7月15日发表的一份联合声明中，这两个组织称它们“致力共同努力以确保作为一项非权威性框架的FRF-SMEs不会与US GAAP混淆，并且企业无论最终选择适用US GAAP或者非公认会计准则(non-GAAP)的解决方案，都可以通过一个适当且清晰的方式来实现目标。”