会计英语caper 2.pptVIP

CHAPTER 2 THEORETICAL FRAMEWORK UNDERLIYING FINANCIAL ACCOUNTING Learning Objectives Know the conceptual framework for financial reporting Understand the qualitative characteristics of accounting information Describe the elements of financial statements Understand the basic assumptions and the basic principles of accounting Know the accounting regulation system in China Accounting theory What does accounting theory consist of ? Where do they come from? Nature of a Theoretical Framework A theoretical framework or conceptual framework is a coherent system of interrelated objectives and funda