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Table Of Contents

Important points
Components o f Accounting
A. Identifying
B. Measuring
C. Communicating
Board of Accountancy
Public Accounting
Private Accounting
Government Accounting
Accounting vs Auditing
Accounting vs Bookkeeping
Accounting vs Accountancy
Purpose of accounting standards
FINANCIAL REPORTING STANDARDS COUNCIL
Philippine Interpretations Committee
Philippine Financial Reporting Standards
Underlying Assumption
Basic Assumptions
Accounting Entity
Underlying Assumptions
CONCEPTUAL FRAMEWORK
Purpose of Conceptual Framework
Authoritative status of conceptual framework
Users of Financial Information
Scope of Conceptual Framework
Financial Statements
Financial Reporting
Objective of Financial Reporting
Qualitative Characteristics
Materiality
When is an item material?
Factors of materiality
Faithful Representation
Ingredients of Faithful Representation
Completeness
Standard of adequate disclosure
Free from Error
Substance Over Form
Conservatism
Prudence
Enhancing Qualitative Characteristics
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Framework of Accounting2.ppt

Framework of Accounting2.ppt

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Published by Harold B. Lacaba
This is my discussion for the conceptual framework of accounting.
This is my discussion for the conceptual framework of accounting.

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Published by: Harold B. Lacaba on Jun 29, 2013
Copyright:Attribution Non-commercial

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12/24/2014

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