個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Conceptual Framework for Financial Reporting
內容大綱
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.