ConceptualFrameworkforFinancialAccounting ConceptualFrameworkfor 2 FinancialAccounting IntermediateAccounting14thEdition Kieso,Weygandt,andWarfield LearningObjectives 1.Describetheusefulnessofaconceptualframework.2.DescribetheFASB’seffortstoconstructaconceptual framework.3.Understandtheobjectivesoffinancialreporting.4.Identify...
在conceptual framework中，需要解释清楚概念的definition（概念的定义）和measurement（如何去衡量）， 就是...
Conceptional Framework Statement of Financial Accounting Concepts No. 8 September 2010 Conceptual Framework for Financial Reporting Chapter 1‚ The Objective of General Purpose Financial Reporting‚ and Chapter 3‚ Qualitative Characteristics of Useful Financial Information a replacement of FASB Concepts...
WhileDeloittesummarizes each chapter of the conceptual framework, a full account in the conceptual framework of accounting PDF is on the IFRS site. Although you must register as a user of their site, registration is free and this can be a useful tool in understanding the framework on the whole...
This article briefly describes the contents and functions of financial accounting conceptual framework,analyses the need to build this framework in China,and suggested that we should accelerate the construction of the conceptual framework system to replace the basic accounting principles in China. 关键词...
Cramer, J. J., and C. A. Neyhart, `A Conceptual Framework for Accounting and Reporting by Pension Plans', Abacus, June 1980.Cramer,J.J,C.A Neyhart.A Conceptual Framework for Accounting and Reporting by Pension Plan. Abacus . 1980
文档标题《CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL ACCOUNTING Intermediate Accounting[概念框架基本财务会计中级会计]》,总页数为41页,主要介绍了与CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL ACCOUNTING Intermediate Accounting[概念框架基本财务会计中级会计]相关的资料,希望对大家有用,欢迎大家浏览!
The purpose of this paper is to describe an Intelligent Tutoring Framework highly re-usable and suitable to several knowledge domains. In particular the sy... N Capuano,M Marsella,S Salerno - International Workshop on Adaptive & Intelligent Web-based Education Systems Held in Conjunction with the...
Measurement in Financial Reporting: The Need for Concepts The Conceptual Framework neither specifies the objective or definition of accounting measurement, nor provides a conceptual basis for choosing among altern... ME Barth - 《Accounting Horizons》 被引量: 65发表: 2014年 DEVELOPING A CONCEPTUAL FR...
Argumentsinfavourofaconceptualframework •Adaptstochangingbusinesspractice•Helpsdealwithfuturesituations,creationofnewstandards–lesspolitical?•Neutral,freefrompoliticalbias•Internationalcompatibilityofaccountingstandards•Consistentstandards•Limitstheboundsofjudgement•Usefulforuserse.g.qualitativecharacteristics...