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ch02

ch02

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Published by Muzammil Rehman

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Published by: Muzammil Rehman on Nov 28, 2012
Copyright:Attribution Non-commercial

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12/04/2012

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Chapter 2: The ConceptualFramework 
 
Chapter 2
 
Conceptual Framework UnderlyingFinancial Accounting
Describe the usefulness of a conceptual framework.
Describe the FASB’s efforts to construct a
conceptual framework.Understand the objectives of financial reporting.Identify the qualitative characteristics of accountinginformation.Define the basic elements of financial statements.
1
 After studying this chapter, you should be able to:
2345
 
Chapter 2Conceptual Framework UnderlyingFinancial Accounting
Describe the basic assumptions of accounting.Explain the applications of the basicprinciples of accounting.Describe the impact that constraints have onreporting accounting information.
 After studying the chapter, you should be able to:
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