Accounting standards originated from asymmetric information between preparers of financial reports and their users,while accounting conceptual framework is used as a guide for IASB or FASB to evaluate and develop accounting standards.

• 会计准则起因于财务报告的编报者与其使用者之间的信息不对称。 建立会计概念框架的主要用途是为国际会计准则理事会和财务会计委员会评估和发展会计准则提供指南。