TAILIEUCHUNG - Curriculum Accounting Concepts and Principles 2013

Content: The role of accounting, the regulatory framework, the conceptual framework of accounting, accounting standards and concepts, elements of financial statements and their recognition criteria, alternative methods of valuation, alternative theories of accounting, reporting and disclosure of performance. | STUDY MANUAL Foundation level Accounting Concepts and Principles 2013 CPA AUSTRALIA Fourth edition 2013 First edition 2010 ISBN 9781 4453 6603 6 Previous ISBN 9781 4453 8009 4 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library. Published by BPP Learning Media Ltd All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means or stored in any retrieval system electronic mechanical photocopying recording or otherwise without the prior permission of the publisher. The contents of this book are intended as a guide and not professional advice. Although every effort has been made to ensure that the contents of this book are correct at the time of going to press BPP Learning Media the Editor and the Author make no warranty that the information in this book is accurate or complete and accept no liability for any loss or damage suffered by any person acting or refraining from acting as a result of the material in this book. Every effort has been made to contact the copyright holders of any material reproduced within this publication. If any have been inadvertently overlooked BPP Learning Media will be pleased to make the appropriate credits in any subsequent reprints or editions. We are grateful to CPA Australia for permission to reproduce the Learning Objectives the copyright of which is owned by CPA Australia. Printed in Australia This is printed on FSC accredited stock by an FSC accredited printer. BPP Learning Media Ltd 2013 CPA Program Welcome to the next step in your career While many CPAs follow a traditional pathway of accounting degree to CPA Program there are a growing number of CPAs whose background is not in accounting. CPA Australia developed the foundation level of the CPA Program to ensure that those without the traditional accounting background are given the means and solid grounding to undertake the professional level of the CPA Program. .

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