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A Conceptual Framework for Financial Reporting
Note
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Reference no. 9-101-118
Subject category: Finance, Accounting and Control
Authors: David F Hawkins (Harvard Business School); Jacob Cohen (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2001
Version: 17 August 2005
Length: 7 pages
Data source: Published sources
Topics: Financial statements; Accounting
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Abstract

Discusses the conceptual framework for financial reporting as set by the Financial Accounting Standards Board. Discusses the objectives of financial statements, assumptions of financial accounting, characteristics of accounting information, accounting principles for recognition and reporting, constraints of financial reporting, and elements of financial statements.
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Abstract

Discusses the conceptual framework for financial reporting as set by the Financial Accounting Standards Board. Discusses the objectives of financial statements, assumptions of financial accounting, characteristics of accounting information, accounting principles for recognition and reporting, constraints of financial reporting, and elements of financial statements.

Related

Sorry, this product has no related items.