About this document

Conceptual Framework for Financial Accounting by Ashianna Kim is a document available to read on EtoBox.

The conceptual framework provides guidance for standards setters, preparers, and users of financial statements. It establishes a hierarchy of standards and identifies the conceptual framework as the final source of guidance when no specific or related standard applies. The conceptual framework defines financial statements and their objectives, which is to provide useful information to investors, lenders and other creditors for decision making. It identifies key qualitative characteristics, assumptions, and

Author

Ashianna Kim

Language

EN