The Conceptual Framework of AccountingThe definition of Accounting: accounting is the process of identifying, recording, and communicating financial information about the economic events in entities to the interested users according to a conceptual framework.Sham International Academy...
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 paper comments on the accounting theory systems, mainly the financial accounting conception announcement in U. 对会计理论体系,主要是美国财务会计概念公告、国际会计财务报告编报的框架及我国会计理论工作者的理论研究进行了评述,提出了构建以财务报告目标为核心理论的我国会计理论体系构想。 更多例句>> 5...
Chapter 1 – The objective of general-purpose financial reporting The purpose of the Conceptual Framework is to: assist the International Accounting Standards Board (IASB®) to develop and revise its IFRS Accounting Standards assist entities to dev...
According to the International Accounting Standards Board’s Conceptual Framework for Financial Reporting, the two fundamental qualitative characteristics that make financial information useful are best described as:[单选题] A. timeliness and accrual accounting. B. understandability and verifiability. C. rele...
Presented at the Conceptual Framework Conference at Harvard Business School on October 1–2, 1982. ∗ Robert M. Trueblood Professor of Accounting and Economics of the Graduate School of Industrial Administration, Carnegie-Mellon University, Schenley Park, Pittsburgh, PA 15213.View...
Reviews of On the accountability-based conceptual framework of accounting This paper clarifies the nature of nonprofit accountability by distinguishing between the substantive and processual understandings of the public interest... 被引量: 23发表: 0年 Social accountability in the public sector: a concep...
We summarize results of a November 2006workshop dealing with recent research on the estimation of landbird abundance from count data. Our conceptual framework includes a decomposition of the probability of detecting a bird potentially ex... JD Nichols,L Thomas,PB Conn - Springer US 被引量: 391...
Creative Destruction, New Varieties, or Improvements of Existing Products? Innovation Accounting of Chinese Exporting Enterprises 【摘要】创新对TFP的贡献可以通过新进入企业和在位企业的创造性破坏、开发全新产品和在位企业对其已有产品质量的提高实现,但现有文献缺乏对这三种创新渠道相对重要性的度量。本文利用模拟矩估...
摘要: To meet the objectives of financial reporting in the International Accounting Standards Board's Conceptual Framework, the 'balance-sheet approach' embraced by t关键词: Conceptual Framework IASB Uncertainty Financial Statement Presentation Recognition Measurement ...