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# 会计代写|财务会计代考Financial Accounting代写|ACCTING2501 Accounting theory

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## 会计代写|财务会计代考Financial Accounting代写|Accounting theory

Academic accountants tend to bemoan the lack of generally accepted accounting theory. This is understandable because theory is the stock in trade of academics. Some ‘practical’ accountants are probably rather pleased that there is no generally agreed theory of accounting because such practical people are suspicious of theory and theorising as they believe that it gets in the way of ‘real work’. However, those who take this view are probably ignorant of the role that theory can play in practical matters and do not realise that an absence of theory does give rise to many real and practical difficulties.

The description of accounting theory provided by Hendriksen shows clearly the practical uses of theory. Hendriksen defines accounting theory as ‘logical reasoning in the form of a set of broad principles that (i) provide a general frame of reference by which accounting practice can be evaluated and (ii) guide the development of new practices and procedures’. ${ }^4$ Expressed in this way, it is obvious that the function of theory is to assist in the resolution of practical problems. The existence of a theory would mean that we could say and explain why, given a number of assumptions, method $X$ (perhaps current cost accounting) is to be preferred to method $\mathrm{Y}$ (say historical cost accounting).

There have been numerous attempts to construct a theory of accounting. ${ }^5$ In the early stages of development an inductive approach was employed. Thus the practices of accountants were analysed in order to see whether patterns of consistent behaviour could be derived from the observations. If a general principle could be observed, then procedures which deviated from it could be castigated as being unsound. These first attempts were mainly directed towards the establishment of explanatory theories, i.e. theories which explained why certain rules were followed.

This approach failed for two main reasons. One is the difficulty of distinguishing consistent patterns of behaviour from a mass of procedures which had developed with the growth of accountancy and the problem of establishing any general set of explanatory statements. The second, and possibly more important, reason was that the approach did not help to improve accounting practice in any significant way. The approach only allowed the theorist to say ‘what is’ and not ‘what ought to be’.

In response to these problems a different method of theory construction emerged in the 1950s. This method was normative in nature, i.e. it was directed towards the improvement of accounting practice. The method also included elements of the deductive approach, which essentially consists of the derivation of rules on the basis of logical reasoning from a basic set of objectives. The theories generally consisted of a mixture of deductive and inductive approaches, the latter being used to identify the basic objectives. These approaches to theory construction were extremely valuable in that they generated a number of books and papers which have had a profound effect on the development of accounting thought, in particular in the area of current value accounting. ${ }^6$

## 会计代写|财务会计代考Financial Accounting代写|The FASB conceptual framework project

Since the mid-1970s, the US FASB has been engaged in a major project to develop a ‘conceptual framework’ for accounting which it defined as:
a constitution, a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function and limits of financial accounting and financial statements. ${ }^{10}$

As the project developed, the FASB issued a number of documents entitled Statements of Financial Accounting Concepts (SFACs). For reasons which will be explained below, many observers thought that the project had come to an end with the publication of SFACs Nos 5 and 6 in 1984 and 1985 but, in the late 1990s, the FASB began to develop a further SFAC, which was published as No. 7 in February 2000. The following Statements are relevant in the context of this book: ${ }^{11}$
1 Objectives of Financial Reporting by Business Enterprises (November 1978).
2 Qualitative Characteristics of Accounting Information (May 1980).
5 Recognition and Measurement in Financial Statements of Business Enterprises (December 1984).
6 Elements of Financial Statements (December 1985).
7 Using Cash Flow Information and Present Value in Accounting Measurements (February 2000).
We shall briefly consider each of these in turn.

## 会计代写|财务会计代考FINANCIAL ACCOUNTING代 写|THE FASB CONCEPTUAL FRAMEWORK PROJECT

1 企业财务报告的目标 November 1978 .
2 会计信息的质量特征 May 1980 .
5 企业财务报表的确认和计量December 1984 .

7 在会计计量中使用现金流量信息和现值February 2000 .

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