MPERS 2025 Section 2 explains:

• The objective of financial statements; and

• The concepts and principles underlying financial statements.

A Simple Explanation

Think of MPERS as a house.

Sections 3 to 35 are the different rooms, while Section 2 is the foundation.

Without understanding the foundation, you may know the accounting rules but not understand why those rules exist.

For example:

• Why do we recognise assets?

• Why do we recognise liabilities?

• Why do we defer revenue?

• Why do we recognise impairment losses?

The answers to these questions ultimately go back to the concepts and principles set out in Section 2.

Understanding this section provides the basis for applying the rest of MPERS more meaningfully and consistently.

MPERS 2025 第 2 节：财务报告的基础

MPERS 2025 第 2 节主要说明：

• 财务报表的目标；以及

• 财务报表所依据的概念和原则。

简明解释

不妨把 MPERS 想象成一栋房子。

第 3 至 35 节就像房子里的不同房间，而第 2 节就是整栋房子的地基。

如果不了解地基，你可能记得会计规则，却不一定明白这些规则为什么存在。

例如：

• 为什么要确认资产？

• 为什么要确认负债？

• 为什么要递延收入？

• 为什么要确认资产减值损失？

这些问题的答案，最终都可以追溯到第 2 节所列出的概念和原则。

理解这一节，才能更有系统地应用 MPERS 的其他内容，并作出更一致、更有依据的会计判断。