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CHAPTER2CONCEPTUALFRAMEWORKFORFINANCIALREPORTINGIntermediateAccountingIFRSEditionKieso,Weygandt,andWarfield
Describetheusefulnessofaconceptualframework.Describeeffortstoconstructaconceptualframework.Understandtheobjectiveoffinancialreporting.Identifythequalitativecharacteristicsofaccountinginformation.Definethebasicelementsoffinancialstatements.Describethebasicassumptionsofaccounting.Explaintheapplicationofthebasicprinciplesofaccounting.Describetheimpactthatconstraintshaveonreportingaccountinginformation.LearningObjectives
ConceptualFrameworkFirstLevel:BasicObjectiveSecondLevel:FundamentalConceptsThirdLevel:Recognition,Measurement,andDisclosureConceptsNeedDevelopmentOverviewQualitativecharacteristicsBasicelementsBasicassumptionsBasicprinciplesConstraintsSummaryofthestructureConceptualFrameworkForFinancialReporting
NeedforaConceptualFrameworkRule-makingshouldbuildonandrelatetoanestablishedbodyofconcepts.EnablesIASBtoissuemoreusefulandconsistentpronouncementsovertime.ConceptualFrameworkLO1Describetheusefulnessofaconceptualframework.ConceptualFrameworkestablishestheconceptsthatunderliefinancialreporting.
DevelopmentofaConceptualFrameworkIASBandFASBareworkingonajointprojecttodevelopacommonconceptualframeworkFrameworkwillbuildonexistingIASBandFASBframeworks.Projecthasidentifiedtheobjectiveoffinancialreporting(Chapter1)andthequalitativecharacteristicsofdecision-usefulfinancialreportinginformation.ConceptualFrameworkLO2Describeeffortstoconstructaconceptualframework.
Threelevels:FirstLevel=BasicobjectiveSecondLevel=QualitativecharacteristicsandelementsoffinancialstatementsThirdLevel=Recognition,measurement,anddisclosureconceptsConceptualFrameworkLO2Describeeffortstoconstructaconceptualframework.OverviewoftheConceptualFramework
LO2Describee
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