上财会计会计学院CGA班会计学原理 ch03 16.Image.Marked.pdf

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上财会计会计学院CGA班会计学原理 ch03 16.Image.Marked.pdf

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上财会计会计学院CGA班会计学原理 ch03 16.Image.Marked

Chapter 7-1 ChapterChapter 77 Accounting PrinciplesAccounting Principles Financial Accounting, Sixth Edition Chapter 7-2 Study ObjectivesStudy Objectives 1. Explain the meaning of GAAP and identify the key items of the conceptual framework. 2. Describe the basic objectives of financial reporting. 3. Discuss the qualitative characteristics of accounting information and elements of financial statements. 4. Identify the basic assumptions used by accountants. 5. Identify the basic principles of accounting. 6. Identify the two constraints in accounting. 7. Understand and analyze classified financial statements. 8. Explain the accounting principles used in international operations. Chapter 7-3 Accounting PrinciplesAccounting Principles TheThe ConstraintsConstraints StatementStatement ConceptualConceptual AssumptionsAssumptions PrinciplesPrinciples inin PresentationPresentation Framework ofFramework of AccountingAccounting and Analysisand Analysis AccountingAccounting ObjectivesObjectives ofof MonetaryMonetary unitunit RevenueRevenue MaterialityMateriality ClassifiedClassified ObjectivesObjectives ofof MonetaryMonetary unitunit RevenueRevenue MaterialityMateriality ClassifiedClassified reportingreporting EconomicEconomic recognitionrecognition ConservatismConservatism balance sheetbalance sheet QualitativeQualitat