Conceptual & Regulatory Framework for Financial Reporting

Описание к видео Conceptual & Regulatory Framework for Financial Reporting

At the end of this chapter, you should be able to:
•Explain what a conceptual framework is;
•Describe the evolution of the conceptual framework of financial reporting;
•Outline the structure and components of the framework;
•Explain the components of the framework;
•Explain the benefits and criticisms of the framework; and
•Discuss the regulatory framework applicable to financial reporting

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