Conceptual Framework Essay

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  • Conceptual Framework

    2203 Words  | 9 Pages

    Conceptual Framework and Accounting Theory Word account: 2138 Table of content Executive summary………………………………………………………1 1. Introduction……………………………………………………………2 2. Main body……………………………………………………………...3 2.1 The framework of accounting………………………………………………...3 2.1.1 Theoretical level………………………………………………………...4 2.1.2 Fundamental conceptual level…………………………………………..4 2.1.3 Operational levels……………………………………………………….5 2.2 Theory of accounting…………………………………………………………

  • Conceptual Framework

    1208 Words  | 5 Pages

    Abstract This essay protrudes the objective of general purpose financial reporting (GPFR) as edged in the conceptual framework. The essay instigated with a brief history and development of conceptual framework which comprises Statement of Accounting Concepts. Apart from that, the essay also clarifies on how the financial information is essential for the users as stated in the SAC 2, for decision making purposes. Additionally, an illustration of the relationship between the SACs and how they are

  • Conceptual Framework

    1910 Words  | 8 Pages

    RELEVANT TO ACCA QUALIFICATION PAPER F7 AND PERFORMANCE OBJECTIVES 10 AND 11 The need for and an understanding of a conceptual framework This topic forms most of Section A (and has an influence on Section B) of the syllabus for Paper F7, Financial Reporting. A conceptual framework is important to the understanding of the many principles and concepts that underpin International Financial Reporting Standards (IFRS) and is an often-neglected part of candidates’ studies. Questions from these areas

  • Conceptual Framework

    2106 Words  | 9 Pages

    FRAMEWORK FOR THE PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS PURPOSE AND STATUS OF THE FRAMEWORK The FRSC Framework for the Preparation and Presentation of Financial Statements describes the basic concepts by which financial statements are prepared. The Framework serves as a guide to the Board in developing accounting standards and as a guide to resolving accounting issues that are not addressed directly in Philippine Accounting Standards or Philippine Financial Reporting Standards

  • The Feminist Philosophies : An Overview Of The Issues By Karen J. Warren

    2034 Words  | 9 Pages

    her article "Ecological Feminist Philosophies: An Overview of the Issues" presents a definition of a conceptual framework as "a socially constructed set of basic beliefs, values, attitudes, and assumptions that shape and reflect how one views oneself and others. It is oppressive when it explains, justifies, and maintains relationships of domination and subordination. An oppressive conceptual framework is patriarchal when it explains, justifies, and maintains the subordination of women by men." (Warren

  • IASB Conceptual Framework

    1099 Words  | 5 Pages

    2017 Dear Sir, I am writing this report in order to outline one change that I believe needs to be made to the Conceptual Framework. I have attached the report that details the change and the rationale for the change for your kind consideration. Thanking You, Sincerely, Your Name, Student, Name of University Course Name Introduction The IASB conceptual framework is a framework of theories prepared by a standard setting body aimed t dealing with practical problems faced by users of financial

  • A Converged Conceptual Framework

    1163 Words  | 5 Pages

    A Converged Conceptual Framework In October 2004, the FASB and IASB added to their agendas a joint project to develop an improved, common conceptual framework that builds on their existing frameworks (that is, the IASB’s Framework for the Preparation and Presentation of Financial Statements and the FASB’s Statements of Financial Accounting Concepts). Rationale for the Project and Project Objective A conceptual framework is basically a foundation serving as a guide to standard setters to help them

  • Accounting Conceptual Frameworks

    16770 Words  | 68 Pages

    Accounting conceptual framework QUESTION 1 (A) There are a lot of purposes of an accounting conceptual framework. The main purpose of financial reporting under this accounting conceptual framework is not to help management to make decisions, or calculate taxable income and etc. (Alexander & Nobes, 2007) However, the purpose of accounting conceptual framework is act as a framework for setting accounting standards. It act as a guideline to the Board in developing accounting standards , yet is

  • Iasb's Conceptual Framework

    2891 Words  | 12 Pages

    the IASB’s Conceptual Framework and the Exposure Draft ‘Conceptual Framework for Financial Reporting – The Reporting Entity’ Introduction This report is intended to discuss the significance of the IASB’s Conceptual Framework. It will layout the basis of the Conceptual Framework and then discuss its significance and relevance with regards to previous and future accounting industry standards. Findings The IASB’s (International Accounting Standards Board) Conceptual Framework is a set of

  • Is Deductive And The Second Is Inductive Research Approach?

    965 Words  | 4 Pages

    1. Methodology 1.1. Research Approach. The research approach is divided by two main groups, the First is Deductive and the Second is Inductive Research Approach. The differences between them are, the Deductive Approach is using the theory and testing it with the aim. However, the Inductive is trying some ways to make a proof in order to genera new theories. In addition, the Inductive usually uses the research questions so that the researchers can narrow the scope of analysing While, Deductive approach

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