ACCA F7 Conceptual Framework
Автор: Mohamed Shek Sesay ACCA Mentor and Tutor.
Загружено: 2025-10-06
Просмотров: 52
The Conceptual Framework for Financial Reporting provides the foundation for developing accounting standards and guiding the preparation and presentation of financial statements. It sets out the underlying concepts that help ensure financial reports are consistent, comparable, and useful to users.
Key areas include:
Objective of Financial Reporting: To provide information useful to investors, lenders, and other stakeholders for decision-making.
Qualitative Characteristics: Relevance, faithful representation, comparability, verifiability, timeliness, and understandability.
Elements of Financial Statements: Assets, liabilities, equity, income, and expenses.
Recognition and Measurement: Criteria for when and how items are included in the financial statements.
Capital and Capital Maintenance: Concepts explaining how financial performance is assessed over time.
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