CGA考试Inter_Ch02_IFRS.ppt

Learning Objectives Describe the usefulness of a conceptual framework. Describe efforts to construct a conceptual framework. Understand the objective of financial reporting. Identify the qualitative characteristics of accounting information. Define the basic elements of financial statements. Describe the basic assumptions of accounting. Explain the application of the basic principles of accounting. Describe the impact that constraints have on reporting accounting information. Conceptual Framework Conceptual Framework Conceptual Framework First Level: Basic Objective “To provide financial infor