AConceptualFrameworkforFinancialReporting幻灯片.pptVIP

A Conceptual Framework for Financial Reporting; Conceptual Framework ;; ;Usefulness ;IASB Framework;Purpose;Content;Objective of financial statements; Qualitative characteristics of FS;;Enhancing ;;;;;Underlying assumptions p182;Exercises;Elements of financial statements;;; Recognition of elements of FS;; Measurement of elements of FS p182;IFRS 13 FV measurement;Capital maintenance concepts;Example ;; Historical cost accounting;;Constant purchasing power accounting;;Current cost accounting;;;Fair presentation (true and fair view);