f7-intro讲义教材.pptVIP

5-1 ACCA F7 Financial Reporting Chen Jie 1204529046@ 北区综合楼502CPA中心 DETAILED SYLLABUS AND STUDY GUIDE A. Conceptual framework for financial reporting The need for a conceptual framework Understandability, relevance, reliability and comparability Recognition and measurement The legal versus the commercial view of accounting Alternative models and practices The concept of “faithful representation’ (true and fair view 5-4 DETAILED SYLLABUS AND STUDY GUIDE B. Regulatory framewor