FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--CHAPTER5规范会计理论-概念架构设计为例.pptVIP

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FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--CHAPTER5规范会计理论-概念架构设计为例.ppt

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FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--CHAPTER5规范会计理论-概念架构设计为例

PPT t/a Carnegie et al; Financial and Organisational Decision Making Financial Accounting TheoryCraig Deegan Chapter 5 Normative theories of accounting—the case of conceptual framework projects Slides written by Michaela Rankin Learning Objectives In this chapter you will be introduced to the role that conceptual frameworks can play in the practice of financial reporting the history of the development of the various existing conceptual framework projects the various building blocks that have been developed within various conceptual framework projects Learning Objectives perceived advantages and disadvantages that arise from the establishment and development of conceptual frameworks factors, including political factors, that might help or hinder the development of conceptual framework projects groups within society which are likely to benefit from the establishment and development of conceptual framework projects What is a conceptual framework? ‘A coherent system of interrelated objectives and fundamentals that is expected to lead to consistent standards’ attempts to provide a structured theory of accounting Conceptual frameworks as normative theories Conceptual frameworks provide prescription so they are considered normative theories of accounting ‘prescribes the nature, function and limits of financial accounting and reporting’ Rationale for conceptual frameworks To develop the practice of financial reporting logically and consistently we need to address such issues as: what we mean by financial reporting and what should be its scope; what organisational characteristics indicate that an entity should produce financial reports; the objective of financial reporting; qualitative characteristics financial information should possess; what are the elements of financial reporting; what measurement rule should be employed Rationale for conceptual frameworks—continued Proponents argue that without agreement on these issues accounting standards will be developed in