中财chpter 12 选择题会出到.pptVIP

Slide 1-* Chapter 2-* 第一章第二章是选择题会出到 重点就是讲IASB简介，和概念框架。 The objective of financial reporting places most emphasis on: reporting to capital providers. reporting on stewardship. providing specific guidance related to specific needs. providing information to individuals who are experts in the field. Review Question 第一个要知道我们提供信息的重点是什么。 Objective of Financial Accounting LO 4 Identify the objectives of financial reporting. Two Major Organizations: 这是国际准则，也就是我们这个课本所准从的准则。 International Accounting Standards Board (IASB) Issues International Financial Reporting Standards (IFRS). Standards used on most