求翻译：但是，现有概念框架存在问题。现在的概念框架很多方面已经过时，反映的是以前的会计理论研究成果。各国的概念框架在内容和格式上存在差异。各国的概念框架的不同将导致以此理论编制的财务报告缺乏可比性。而且，概念框架内部某些方面也存在矛盾冲突，这与概念框架的理念相悖。框架在某些方面的指引不明确。例如，资产和负债的定义可以有修改，概念框架规定只有经济资源流入或者流出时才确定一项资产或者负债，但现实中，尽管经济资源流入或者流出的可能性较小，在确认资产或者负债时仍然可以提供有用的信息。现在的概念框架未能包含很多重要领域，概念框架中关于列报和披露以及确认报告主体方面的指引很少。是什么意思？

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However, the conceptual framework for the existing problem exists. The conceptual framework now many aspects outdated, and reflected the previous accounting theory research results. The conceptual framework for the countries of the content and format of the differences. The conceptual framework for

But, existing concept frame existence question.Present concept frame very many aspects already were obsolete, the reflection was beforehand accountant the fundamental research achievement.Various countries' concept frame in content and form existence difference.The various countries' concept frame d

However, the conceptual framework of existing problems. The conceptual framework is now outdated in many ways, reflecting the previous theoretical results. The conceptual framework on the content and format of all countries are different. Conceptual framework of different countries will lead to lack

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