TAILIEUCHUNG - Lecture Issues in financial accounting – Chapter 2: Conceptual framework for financial accounting

In this chapter, the following content will be discussed: Describe the usefulness of a conceptual framework, describe the FASB’s efforts to construct a conceptual framework, understand the objectives of financial reporting,. | 2 Conceptual Framework for Financial Accounting Describe the usefulness of a conceptual framework. Describe the FASB’s efforts to construct a conceptual framework. Understand the objectives of financial reporting. Identify the qualitative characteristics of accounting information. Define the basic elements of financial statements. Describe the basic assumptions of accounting. Explain the application of the basic principles of accounting. Describe the impact that constraints have on reporting accounting information. Learning Objectives Conceptual Framework First Level: Basic Objectives Second Level: Fundamental Concepts Third Level: Recognition and Measurement Need Development Overview Qualitative characteristics Basic elements Basic assumptions Basic principles Constraints Summary of the structure Conceptual Framework For Financial Accounting The Need for a Conceptual Framework To develop a coherent set of standards and rules. To solve new and emerging practical problems. Conceptual

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