西方财务会计chapter1 .pptxVIP

西 方 财 务 会 计;Chapter 1The Financial Accounting Conceptual Framework And The Accounting Equation;1.1 ACCOUNTING;Accounting information and decision makers;1.2 COMPARISON BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING;1.2 COMPARISON BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING;GAAP;Generally Accepted Accounting Principles;The Conceptual Framework;1.3 THE FASB’S FINANCIAL ACCOUNTING CONCEPTUAL FRAMEWORK;1.3-2 Overview of the Conceptual Framework ---- Three levels of objectives elements and principles The first level consists of objectives. The second level explains financial elements and characte