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Kế toán quốc tế 2. Chương 1, The Conceptual Framework for Financial Statement ReportingThe Conceptual Framework for Financial Statement Reporting / Phạm Minh Vương
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Mô tả chi tiết
1
Chapter 1
The Conceptual Framework for
Financial Statement Reporting
1 Chapter’s objectives
• Describe the purpose and users of financial statement
according to IASB’s Conceptual Framework.
• Describe and explain the basic assumption in preparing
financial statement.
• Describe and explain the qualitative characteristics of useful
financial information.
• Identify elements of financial statement.
• Explain the difference between financial capital maintenance
and physical capital maintenance. 2
•Topic 1.1: Purpose of Financial Statement
•Topic 1.2: Qualitative Characteristics of
useful financial information
3 Topic 1.1
Purpose of Financial Statement 4 Objectives
• Describe the purpose of FS according to IASB
conceptual framework.
• Identify the users of FS.
• Describe and explain the underlying assumption in
financial reporting. 5 Content
1. Scope and purpose of the
Conceptual Framework
2. Financial statement objectives
3. Users of financial statement
4. Basic assumption