SlideShare une entreprise Scribd logo

Deegan5e Ch02

•Télécharger en tant que PPT, PDF•
•
Fiji National University
Fiji National University

Notes for Topic 2 part 1 Accounting Theories

FormationBusinessÉconomie & finance
1  sur  30
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]

Recommandé

Deegan fat4e ppt_ch03
Deegan fat4e ppt_ch03Deegan fat4e ppt_ch03
Deegan fat4e ppt_ch03
Mohammad Saadman
 
Accounting theory 3
Accounting theory 3Accounting theory 3
Accounting theory 3
khosru94
 
Deegan fat4e ppt_ch06
Deegan fat4e ppt_ch06Deegan fat4e ppt_ch06
Deegan fat4e ppt_ch06
Mohammad Saadman
 
Accounting theory
Accounting theoryAccounting theory
Accounting theory
rochmatullah rochmatullah
 
Conceptual Framework in Accounting
Conceptual Framework in AccountingConceptual Framework in Accounting
Conceptual Framework in Accounting
Deady Rizky Yunanto
 
Deegan fat4e ppt_ch02
Deegan fat4e ppt_ch02Deegan fat4e ppt_ch02
Deegan fat4e ppt_ch02
Mohammad Saadman
 
Deegan fat4e ppt_ch12
Deegan fat4e ppt_ch12Deegan fat4e ppt_ch12
Deegan fat4e ppt_ch12
Mohammad Saadman
 
Deegan fat4e ppt_ch05
Deegan fat4e ppt_ch05Deegan fat4e ppt_ch05
Deegan fat4e ppt_ch05
Mohammad Saadman
 

Recommandé

Deegan fat4e ppt_ch03
Deegan fat4e ppt_ch03Deegan fat4e ppt_ch03
Deegan fat4e ppt_ch03
Mohammad Saadman
 
Accounting theory 3
Accounting theory 3Accounting theory 3
Accounting theory 3
khosru94
 
Deegan fat4e ppt_ch06
Deegan fat4e ppt_ch06Deegan fat4e ppt_ch06
Deegan fat4e ppt_ch06
Mohammad Saadman
 
Accounting theory
Accounting theoryAccounting theory
Accounting theory
rochmatullah rochmatullah
 
Conceptual Framework in Accounting
Conceptual Framework in AccountingConceptual Framework in Accounting
Conceptual Framework in Accounting
Deady Rizky Yunanto
 
Deegan fat4e ppt_ch02
Deegan fat4e ppt_ch02Deegan fat4e ppt_ch02
Deegan fat4e ppt_ch02
Mohammad Saadman
 
Deegan fat4e ppt_ch12
Deegan fat4e ppt_ch12Deegan fat4e ppt_ch12
Deegan fat4e ppt_ch12
Mohammad Saadman
 
Deegan fat4e ppt_ch05
Deegan fat4e ppt_ch05Deegan fat4e ppt_ch05
Deegan fat4e ppt_ch05
Mohammad Saadman
 
Accounting Theory Construction
Accounting Theory ConstructionAccounting Theory Construction
Accounting Theory Construction
Arthik Davianti
 
Deegan fat4e ppt_ch10
Deegan fat4e ppt_ch10Deegan fat4e ppt_ch10
Deegan fat4e ppt_ch10
Mohammad Saadman
 
A Conceptual Framework
A Conceptual FrameworkA Conceptual Framework
A Conceptual Framework
Arthik Davianti
 
Deegan5e Ch03
Deegan5e Ch03Deegan5e Ch03
Deegan5e Ch03
Fiji National University
 
Deegan fat4e ppt_ch09
Deegan fat4e ppt_ch09Deegan fat4e ppt_ch09
Deegan fat4e ppt_ch09
Mohammad Saadman
 
Conceptual Framework of Accounting
Conceptual Framework of AccountingConceptual Framework of Accounting
Conceptual Framework of Accounting
Sabiha Jannat
 
Deegan fat4e ppt_ch08
Deegan fat4e ppt_ch08Deegan fat4e ppt_ch08
Deegan fat4e ppt_ch08
Mohammad Saadman
 
Normative theories of accounting what and why
Normative theories of accounting what and whyNormative theories of accounting what and why
Normative theories of accounting what and why
Gerard Ilott
 
Deegan fat4e ppt_ch01
Deegan fat4e ppt_ch01Deegan fat4e ppt_ch01
Deegan fat4e ppt_ch01
Mohammad Saadman
 
An Introduction to Accounting Theory
An Introduction to Accounting TheoryAn Introduction to Accounting Theory
An Introduction to Accounting Theory
Arthik Davianti
 
Accounting conceptual framework ppt
Accounting conceptual framework pptAccounting conceptual framework ppt
Accounting conceptual framework ppt
Satinderpal Kaur
 
Conceptual framework - University of Dhaka
Conceptual framework - University of DhakaConceptual framework - University of Dhaka
Conceptual framework - University of Dhaka
Rayhan770
 
A comparative analysis of Syntactic ,semantic And behavioral Accounting theory
A comparative analysis of Syntactic ,semantic And behavioral Accounting theory A comparative analysis of Syntactic ,semantic And behavioral Accounting theory
A comparative analysis of Syntactic ,semantic And behavioral Accounting theory
Sundar B N
 
LO6.1: Define positive accounting theory and explain its development
LO6.1: Define positive accounting theory and explain its developmentLO6.1: Define positive accounting theory and explain its development
LO6.1: Define positive accounting theory and explain its development
Gerard Ilott
 
Lecture slide, chapter 3,Professional Ethics, Independence and Audit Quality
Lecture slide, chapter 3,Professional Ethics, Independence and Audit QualityLecture slide, chapter 3,Professional Ethics, Independence and Audit Quality
Lecture slide, chapter 3,Professional Ethics, Independence and Audit Quality
Sazzad Hossain, ITP, MBA, CSCA™
 
Auditing A Practical Approach Canadian 2nd Edition Moroney Solutions Manual
Auditing A Practical Approach Canadian 2nd Edition Moroney Solutions ManualAuditing A Practical Approach Canadian 2nd Edition Moroney Solutions Manual
Auditing A Practical Approach Canadian 2nd Edition Moroney Solutions Manual
Galvinee
 
International auditing overview(modified 1)
International auditing overview(modified 1) International auditing overview(modified 1)
International auditing overview(modified 1)
Dr.Mohamed ElDeeb
 
CH- 3 CONCEPTUAL FRAMEWORK OF CORPORATE GOVERNANCE
CH- 3 CONCEPTUAL FRAMEWORK OF CORPORATE GOVERNANCE CH- 3 CONCEPTUAL FRAMEWORK OF CORPORATE GOVERNANCE
CH- 3 CONCEPTUAL FRAMEWORK OF CORPORATE GOVERNANCE
Bibek Prajapati
 
The balance sheet (accounting theory chapter 11)
The balance sheet (accounting theory chapter 11)The balance sheet (accounting theory chapter 11)
The balance sheet (accounting theory chapter 11)
Heickal Pradinanta
 
3.3 IFRS harmonisation vs standardisation
3.3 IFRS harmonisation vs standardisation3.3 IFRS harmonisation vs standardisation
3.3 IFRS harmonisation vs standardisation
Gerard Ilott
 
Conceptual framework
Conceptual frameworkConceptual framework
Conceptual framework
Riphah International University
 
Chapter 6-THEORETICAL & CONCEPTUAL FRAMEWORK
Chapter 6-THEORETICAL & CONCEPTUAL FRAMEWORKChapter 6-THEORETICAL & CONCEPTUAL FRAMEWORK
Chapter 6-THEORETICAL & CONCEPTUAL FRAMEWORK
Ludy Mae Nalzaro,BSM,BSN,MN
 

Contenu connexe

Tendances

Accounting conceptual framework ppt
Accounting conceptual framework pptAccounting conceptual framework ppt
Accounting conceptual framework ppt
Satinderpal Kaur
 
CH- 3 CONCEPTUAL FRAMEWORK OF CORPORATE GOVERNANCE
CH- 3 CONCEPTUAL FRAMEWORK OF CORPORATE GOVERNANCE CH- 3 CONCEPTUAL FRAMEWORK OF CORPORATE GOVERNANCE
CH- 3 CONCEPTUAL FRAMEWORK OF CORPORATE GOVERNANCE
Bibek Prajapati
 

Tendances (20)

Accounting Theory Construction
Accounting Theory ConstructionAccounting Theory Construction
Accounting Theory Construction
 
Deegan fat4e ppt_ch10
Deegan fat4e ppt_ch10Deegan fat4e ppt_ch10
Deegan fat4e ppt_ch10
 
A Conceptual Framework
A Conceptual FrameworkA Conceptual Framework
A Conceptual Framework
 
Deegan5e Ch03
Deegan5e Ch03Deegan5e Ch03
Deegan5e Ch03
 
Deegan fat4e ppt_ch09
Deegan fat4e ppt_ch09Deegan fat4e ppt_ch09
Deegan fat4e ppt_ch09
 
Conceptual Framework of Accounting
Conceptual Framework of AccountingConceptual Framework of Accounting
Conceptual Framework of Accounting
 
Deegan fat4e ppt_ch08
Deegan fat4e ppt_ch08Deegan fat4e ppt_ch08
Deegan fat4e ppt_ch08
 
Normative theories of accounting what and why
Normative theories of accounting what and whyNormative theories of accounting what and why
Normative theories of accounting what and why
 
Deegan fat4e ppt_ch01
Deegan fat4e ppt_ch01Deegan fat4e ppt_ch01
Deegan fat4e ppt_ch01
 
An Introduction to Accounting Theory
An Introduction to Accounting TheoryAn Introduction to Accounting Theory
An Introduction to Accounting Theory
 
Accounting conceptual framework ppt
Accounting conceptual framework pptAccounting conceptual framework ppt
Accounting conceptual framework ppt
 
Conceptual framework - University of Dhaka
Conceptual framework - University of DhakaConceptual framework - University of Dhaka
Conceptual framework - University of Dhaka
 
A comparative analysis of Syntactic ,semantic And behavioral Accounting theory
A comparative analysis of Syntactic ,semantic And behavioral Accounting theory A comparative analysis of Syntactic ,semantic And behavioral Accounting theory
A comparative analysis of Syntactic ,semantic And behavioral Accounting theory
 
LO6.1: Define positive accounting theory and explain its development
LO6.1: Define positive accounting theory and explain its developmentLO6.1: Define positive accounting theory and explain its development
LO6.1: Define positive accounting theory and explain its development
 
Lecture slide, chapter 3,Professional Ethics, Independence and Audit Quality
Lecture slide, chapter 3,Professional Ethics, Independence and Audit QualityLecture slide, chapter 3,Professional Ethics, Independence and Audit Quality
Lecture slide, chapter 3,Professional Ethics, Independence and Audit Quality
 
Auditing A Practical Approach Canadian 2nd Edition Moroney Solutions Manual
Auditing A Practical Approach Canadian 2nd Edition Moroney Solutions ManualAuditing A Practical Approach Canadian 2nd Edition Moroney Solutions Manual
Auditing A Practical Approach Canadian 2nd Edition Moroney Solutions Manual
 
International auditing overview(modified 1)
International auditing overview(modified 1) International auditing overview(modified 1)
International auditing overview(modified 1)
 
CH- 3 CONCEPTUAL FRAMEWORK OF CORPORATE GOVERNANCE
CH- 3 CONCEPTUAL FRAMEWORK OF CORPORATE GOVERNANCE CH- 3 CONCEPTUAL FRAMEWORK OF CORPORATE GOVERNANCE
CH- 3 CONCEPTUAL FRAMEWORK OF CORPORATE GOVERNANCE
 
The balance sheet (accounting theory chapter 11)
The balance sheet (accounting theory chapter 11)The balance sheet (accounting theory chapter 11)
The balance sheet (accounting theory chapter 11)
 
3.3 IFRS harmonisation vs standardisation
3.3 IFRS harmonisation vs standardisation3.3 IFRS harmonisation vs standardisation
3.3 IFRS harmonisation vs standardisation
 

En vedette

Topic 1 – Part 2 The Accounting Areas And Professional Bodies
Topic 1 – Part 2 The Accounting Areas And Professional BodiesTopic 1 – Part 2 The Accounting Areas And Professional Bodies
Topic 1 – Part 2 The Accounting Areas And Professional Bodies
guest441011
 
A science based approach to the conceptual framework for general purpose fina...
A science based approach to the conceptual framework for general purpose fina...A science based approach to the conceptual framework for general purpose fina...
A science based approach to the conceptual framework for general purpose fina...
icgfmconference
 
Prinman contingency approach
Prinman contingency approachPrinman contingency approach
Prinman contingency approach
Shie Perez
 
Bab 2 - Conceptual Framework underlying Financial Accounting
Bab 2 - Conceptual Framework underlying Financial AccountingBab 2 - Conceptual Framework underlying Financial Accounting
Bab 2 - Conceptual Framework underlying Financial Accounting
msahuleka
 
Accounting theory 5
Accounting theory 5Accounting theory 5
Accounting theory 5
khosru94
 
2 the-conceptual-framework
2 the-conceptual-framework2 the-conceptual-framework
2 the-conceptual-framework
Melani Edc
 
Management science
Management scienceManagement science
Management science
Maru Navarro
 
Kieso Ch02 Conceptual Framework for Financing Reporting
Kieso Ch02 Conceptual Framework for Financing ReportingKieso Ch02 Conceptual Framework for Financing Reporting
Kieso Ch02 Conceptual Framework for Financing Reporting
Ahmad Rudi
 
Accounting theory 9
Accounting theory 9Accounting theory 9
Accounting theory 9
khosru
 

En vedette (19)

Conceptual framework
Conceptual frameworkConceptual framework
Conceptual framework
 
Chapter 6-THEORETICAL & CONCEPTUAL FRAMEWORK
Chapter 6-THEORETICAL & CONCEPTUAL FRAMEWORKChapter 6-THEORETICAL & CONCEPTUAL FRAMEWORK
Chapter 6-THEORETICAL & CONCEPTUAL FRAMEWORK
 
Accounting theory
Accounting theoryAccounting theory
Accounting theory
 
CONCEPTUAL FRAMEWORK
CONCEPTUAL FRAMEWORKCONCEPTUAL FRAMEWORK
CONCEPTUAL FRAMEWORK
 
Topic 1 – Part 2 The Accounting Areas And Professional Bodies
Topic 1 – Part 2 The Accounting Areas And Professional BodiesTopic 1 – Part 2 The Accounting Areas And Professional Bodies
Topic 1 – Part 2 The Accounting Areas And Professional Bodies
 
Cf feedback stmt
Cf feedback stmtCf feedback stmt
Cf feedback stmt
 
Iasb 2011
Iasb 2011Iasb 2011
Iasb 2011
 
2. 2014 05-17 05-55-39-_h-framework_notes_handout-print_no_solutions
2. 2014 05-17 05-55-39-_h-framework_notes_handout-print_no_solutions2. 2014 05-17 05-55-39-_h-framework_notes_handout-print_no_solutions
2. 2014 05-17 05-55-39-_h-framework_notes_handout-print_no_solutions
 
A science based approach to the conceptual framework for general purpose fina...
A science based approach to the conceptual framework for general purpose fina...A science based approach to the conceptual framework for general purpose fina...
A science based approach to the conceptual framework for general purpose fina...
 
INFORMATION AND COMMUNICATION TECHNOLOGY FOR SENIOR HIGH SCHOOL
INFORMATION AND COMMUNICATION TECHNOLOGY FOR SENIOR HIGH SCHOOLINFORMATION AND COMMUNICATION TECHNOLOGY FOR SENIOR HIGH SCHOOL
INFORMATION AND COMMUNICATION TECHNOLOGY FOR SENIOR HIGH SCHOOL
 
Iasb framework
Iasb frameworkIasb framework
Iasb framework
 
Applying Theory to Accounting Regulation
Applying Theory to Accounting RegulationApplying Theory to Accounting Regulation
Applying Theory to Accounting Regulation
 
Prinman contingency approach
Prinman contingency approachPrinman contingency approach
Prinman contingency approach
 
Bab 2 - Conceptual Framework underlying Financial Accounting
Bab 2 - Conceptual Framework underlying Financial AccountingBab 2 - Conceptual Framework underlying Financial Accounting
Bab 2 - Conceptual Framework underlying Financial Accounting
 
Accounting theory 5
Accounting theory 5Accounting theory 5
Accounting theory 5
 
2 the-conceptual-framework
2 the-conceptual-framework2 the-conceptual-framework
2 the-conceptual-framework
 
Management science
Management scienceManagement science
Management science
 
Kieso Ch02 Conceptual Framework for Financing Reporting
Kieso Ch02 Conceptual Framework for Financing ReportingKieso Ch02 Conceptual Framework for Financing Reporting
Kieso Ch02 Conceptual Framework for Financing Reporting
 
Accounting theory 9
Accounting theory 9Accounting theory 9
Accounting theory 9
 

Similaire à Deegan5e Ch02

Chap001 jpm-f2011
Chap001 jpm-f2011Chap001 jpm-f2011
Chap001 jpm-f2011
zholzapfel
 
Introduction To Financial Statements And Audit
Introduction To Financial Statements And AuditIntroduction To Financial Statements And Audit
Introduction To Financial Statements And Audit
Mobasher Ali
 
SMART TOUCH LEARNING LTDBalance sheetAssets and liabilit.docx
SMART TOUCH LEARNING LTDBalance sheetAssets and liabilit.docxSMART TOUCH LEARNING LTDBalance sheetAssets and liabilit.docx
SMART TOUCH LEARNING LTDBalance sheetAssets and liabilit.docx
pbilly1
 
Financal statment analize aci ltd. pirt 2
Financal statment analize aci ltd. pirt 2Financal statment analize aci ltd. pirt 2
Financal statment analize aci ltd. pirt 2
jahid dewan
 
Financial ratios and share performance analysis of aci limited. pirt-2
Financial ratios and share performance analysis of aci limited. pirt-2Financial ratios and share performance analysis of aci limited. pirt-2
Financial ratios and share performance analysis of aci limited. pirt-2
jahid dewan
 

Similaire à Deegan5e Ch02 (20)

Conceptualframework
Conceptualframework Conceptualframework
Conceptualframework
 
CONCEPTUAL FRAMEWORK OF FASB:OBJECTIVES, PROFESSIONAL ETHICS
CONCEPTUAL FRAMEWORK OF FASB:OBJECTIVES, PROFESSIONAL ETHICSCONCEPTUAL FRAMEWORK OF FASB:OBJECTIVES, PROFESSIONAL ETHICS
CONCEPTUAL FRAMEWORK OF FASB:OBJECTIVES, PROFESSIONAL ETHICS
 
The Financial Reporting Framework PPT.pptx
The Financial Reporting Framework PPT.pptxThe Financial Reporting Framework PPT.pptx
The Financial Reporting Framework PPT.pptx
 
Chap001 jpm-f2011
Chap001 jpm-f2011Chap001 jpm-f2011
Chap001 jpm-f2011
 
AUDIT OF IPSAS ACCOUNT.pptx
AUDIT OF IPSAS ACCOUNT.pptxAUDIT OF IPSAS ACCOUNT.pptx
AUDIT OF IPSAS ACCOUNT.pptx
 
Intermediate Accounting, Volume 2, 13th Canadian Edition by Donald E. Kieso t...
Intermediate Accounting, Volume 2, 13th Canadian Edition by Donald E. Kieso t...Intermediate Accounting, Volume 2, 13th Canadian Edition by Donald E. Kieso t...
Intermediate Accounting, Volume 2, 13th Canadian Edition by Donald E. Kieso t...
 
WileyPLUS Chapter Two
WileyPLUS Chapter TwoWileyPLUS Chapter Two
WileyPLUS Chapter Two
 
Conceptual Framework.pptx
Conceptual Framework.pptxConceptual Framework.pptx
Conceptual Framework.pptx
 
acca-f7-mind-maps.pdf
acca-f7-mind-maps.pdfacca-f7-mind-maps.pdf
acca-f7-mind-maps.pdf
 
Keiso15 chapter 2 review
Keiso15 chapter 2 reviewKeiso15 chapter 2 review
Keiso15 chapter 2 review
 
Difference Between IASB And FASB conceptual framework
Difference Between IASB And FASB conceptual framework Difference Between IASB And FASB conceptual framework
Difference Between IASB And FASB conceptual framework
 
CHAPTER 1: IAS, IAS STANDARD, IAS ADAPTION, CONCEPTUAL FRAMEWORK AND CHAPTER ...
CHAPTER 1: IAS, IAS STANDARD, IAS ADAPTION, CONCEPTUAL FRAMEWORK AND CHAPTER ...CHAPTER 1: IAS, IAS STANDARD, IAS ADAPTION, CONCEPTUAL FRAMEWORK AND CHAPTER ...
CHAPTER 1: IAS, IAS STANDARD, IAS ADAPTION, CONCEPTUAL FRAMEWORK AND CHAPTER ...
 
Intermediate Accounting Volume 2 Canadian 11th Edition Kieso Test Bank
Intermediate Accounting Volume 2 Canadian 11th Edition Kieso Test BankIntermediate Accounting Volume 2 Canadian 11th Edition Kieso Test Bank
Intermediate Accounting Volume 2 Canadian 11th Edition Kieso Test Bank
 
Introduction To Financial Statements And Audit
Introduction To Financial Statements And AuditIntroduction To Financial Statements And Audit
Introduction To Financial Statements And Audit
 
SMART TOUCH LEARNING LTDBalance sheetAssets and liabilit.docx
SMART TOUCH LEARNING LTDBalance sheetAssets and liabilit.docxSMART TOUCH LEARNING LTDBalance sheetAssets and liabilit.docx
SMART TOUCH LEARNING LTDBalance sheetAssets and liabilit.docx
 
IFRS News-Q3-2018
IFRS News-Q3-2018IFRS News-Q3-2018
IFRS News-Q3-2018
 
Conceptual framework
Conceptual frameworkConceptual framework
Conceptual framework
 
AUDITING IN SPECIALIZED INDUSTRIES .pdf
AUDITING IN SPECIALIZED INDUSTRIES .pdfAUDITING IN SPECIALIZED INDUSTRIES .pdf
AUDITING IN SPECIALIZED INDUSTRIES .pdf
 
Financal statment analize aci ltd. pirt 2
Financal statment analize aci ltd. pirt 2Financal statment analize aci ltd. pirt 2
Financal statment analize aci ltd. pirt 2
 
Financial ratios and share performance analysis of aci limited. pirt-2
Financial ratios and share performance analysis of aci limited. pirt-2Financial ratios and share performance analysis of aci limited. pirt-2
Financial ratios and share performance analysis of aci limited. pirt-2
 

Dernier

1029-Danh muc Sach Giao Khoa khoi 6.pdf
1029-Danh muc Sach Giao Khoa khoi 6.pdf1029-Danh muc Sach Giao Khoa khoi 6.pdf
1029-Danh muc Sach Giao Khoa khoi 6.pdf
QucHHunhnh
 
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in DelhiRussian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
kauryashika82
 
Seal of Good Local Governance (SGLG) 2024Final.pptx
Seal of Good Local Governance (SGLG) 2024Final.pptxSeal of Good Local Governance (SGLG) 2024Final.pptx
Seal of Good Local Governance (SGLG) 2024Final.pptx
negromaestrong
 
Spellings Wk 3 English CAPS CARES Please Practise
Spellings Wk 3 English CAPS CARES Please PractiseSpellings Wk 3 English CAPS CARES Please Practise
Spellings Wk 3 English CAPS CARES Please Practise
AnaAcapella
 
1029 - Danh muc Sach Giao Khoa 10 . pdf
1029 - Danh muc Sach Giao Khoa 10 . pdf1029 - Danh muc Sach Giao Khoa 10 . pdf
1029 - Danh muc Sach Giao Khoa 10 . pdf
QucHHunhnh
 

Dernier (20)

Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...
Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...
Explore beautiful and ugly buildings. Mathematics helps us create beautiful d...
 
microwave assisted reaction. General introduction
microwave assisted reaction. General introductionmicrowave assisted reaction. General introduction
microwave assisted reaction. General introduction
 
Spatium Project Simulation student brief
Spatium Project Simulation student briefSpatium Project Simulation student brief
Spatium Project Simulation student brief
 
On National Teacher Day, meet the 2024-25 Kenan Fellows
On National Teacher Day, meet the 2024-25 Kenan FellowsOn National Teacher Day, meet the 2024-25 Kenan Fellows
On National Teacher Day, meet the 2024-25 Kenan Fellows
 
Sociology 101 Demonstration of Learning Exhibit
Sociology 101 Demonstration of Learning ExhibitSociology 101 Demonstration of Learning Exhibit
Sociology 101 Demonstration of Learning Exhibit
 
1029-Danh muc Sach Giao Khoa khoi 6.pdf
1029-Danh muc Sach Giao Khoa khoi 6.pdf1029-Danh muc Sach Giao Khoa khoi 6.pdf
1029-Danh muc Sach Giao Khoa khoi 6.pdf
 
UGC NET Paper 1 Mathematical Reasoning & Aptitude.pdf
UGC NET Paper 1 Mathematical Reasoning & Aptitude.pdfUGC NET Paper 1 Mathematical Reasoning & Aptitude.pdf
UGC NET Paper 1 Mathematical Reasoning & Aptitude.pdf
 
Mehran University Newsletter Vol-X, Issue-I, 2024
Mehran University Newsletter Vol-X, Issue-I, 2024Mehran University Newsletter Vol-X, Issue-I, 2024
Mehran University Newsletter Vol-X, Issue-I, 2024
 
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in DelhiRussian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
Russian Escort Service in Delhi 11k Hotel Foreigner Russian Call Girls in Delhi
 
ICT Role in 21st Century Education & its Challenges.pptx
ICT Role in 21st Century Education & its Challenges.pptxICT Role in 21st Century Education & its Challenges.pptx
ICT Role in 21st Century Education & its Challenges.pptx
 
Dyslexia AI Workshop for Slideshare.pptx
Dyslexia AI Workshop for Slideshare.pptxDyslexia AI Workshop for Slideshare.pptx
Dyslexia AI Workshop for Slideshare.pptx
 
2024-NATIONAL-LEARNING-CAMP-AND-OTHER.pptx
2024-NATIONAL-LEARNING-CAMP-AND-OTHER.pptx2024-NATIONAL-LEARNING-CAMP-AND-OTHER.pptx
2024-NATIONAL-LEARNING-CAMP-AND-OTHER.pptx
 
Seal of Good Local Governance (SGLG) 2024Final.pptx
Seal of Good Local Governance (SGLG) 2024Final.pptxSeal of Good Local Governance (SGLG) 2024Final.pptx
Seal of Good Local Governance (SGLG) 2024Final.pptx
 
Accessible Digital Futures project (20/03/2024)
Accessible Digital Futures project (20/03/2024)Accessible Digital Futures project (20/03/2024)
Accessible Digital Futures project (20/03/2024)
 
Unit-IV- Pharma. Marketing Channels.pptx
Unit-IV- Pharma. Marketing Channels.pptxUnit-IV- Pharma. Marketing Channels.pptx
Unit-IV- Pharma. Marketing Channels.pptx
 
Holdier Curriculum Vitae (April 2024).pdf
Holdier Curriculum Vitae (April 2024).pdfHoldier Curriculum Vitae (April 2024).pdf
Holdier Curriculum Vitae (April 2024).pdf
 
Kodo Millet PPT made by Ghanshyam bairwa college of Agriculture kumher bhara...
Kodo Millet PPT made by Ghanshyam bairwa college of Agriculture kumher bhara...Kodo Millet PPT made by Ghanshyam bairwa college of Agriculture kumher bhara...
Kodo Millet PPT made by Ghanshyam bairwa college of Agriculture kumher bhara...
 
Spellings Wk 3 English CAPS CARES Please Practise
Spellings Wk 3 English CAPS CARES Please PractiseSpellings Wk 3 English CAPS CARES Please Practise
Spellings Wk 3 English CAPS CARES Please Practise
 
Asian American Pacific Islander Month DDSD 2024.pptx
Asian American Pacific Islander Month DDSD 2024.pptxAsian American Pacific Islander Month DDSD 2024.pptx
Asian American Pacific Islander Month DDSD 2024.pptx
 
1029 - Danh muc Sach Giao Khoa 10 . pdf
1029 - Danh muc Sach Giao Khoa 10 . pdf1029 - Danh muc Sach Giao Khoa 10 . pdf
1029 - Danh muc Sach Giao Khoa 10 . pdf
 

Deegan5e Ch02

  • 1. Chapter 2 The Conceptual Framework of Accounting and its relevance to financial reporting
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
  • 21.
  • 22.
  • 23.
  • 24.
  • 25.
  • 26.
  • 27.
  • 28.
  • 29.
  • 30.