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Deegan5e Ch02

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Fiji National University
Fiji National University

Notes for Topic 2 part 1 Accounting Theories

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Chapter 2 The Conceptual Framework of Accounting and its relevance to financial reporting
Objectives ,[object Object],[object Object],[object Object],[object Object],[object Object]
Conceptual Framework (CF) – an introduction ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Benefits of a Conceptual Framework ,[object Object],[object Object],[object Object],[object Object],[object Object]
Structure of the Conceptual Framework ,[object Object],[object Object],[object Object]
Structure of the CF (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Components of CF
What are GPFRs and reporting entities? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Reporting entity (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Objectives of GPFRs ,[object Object],[object Object],[object Object]
Qualitative characteristics of financial reporting (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Qualitative characteristics (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Qualitative characteristics (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Relevance versus reliability ,[object Object],[object Object]
Elements of accounting ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Elements (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Elements (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Elements (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Elements (cont.) ,[object Object],[object Object],[object Object],[object Object]
Elements (cont) ,[object Object],[object Object]
Elements (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Elements (cont.) ,[object Object],[object Object],[object Object],[object Object]
Elements (cont.) ,[object Object],[object Object],[object Object],[object Object]
Elements (cont.) ,[object Object],[object Object],[object Object],[object Object]
Elements (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Elements (cont.) ,[object Object],[object Object],[object Object],[object Object]
Implications of convergence with IFRSs for our Conceptual Framework ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Critical review of conceptual frameworks ,[object Object],[object Object],[object Object],[object Object]
Critical review of conceptual frameworks (cont.) ,[object Object],[object Object],[object Object]
Critical review of conceptual frameworks (cont.) ,[object Object],[object Object],[object Object],[object Object]

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Deegan5e Ch02

  • 1. Chapter 2 The Conceptual Framework of Accounting and its relevance to financial reporting
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