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KEMAMPUAN AKHIR YANG DIHARAPKAN
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TKT306 - Perancangan Tata Letak Fasilitas 6623 - Taufiqur Rachman 2
C H A P T E R 2
CONCEPTUAL FRAMEWORK FOR
FINANCIAL REPORTING
Intermediate Accounting
IFRS Edition
Kieso, Weygandt, and Warfield
Learning Objectives
1. Describe the usefulness of a conceptual framework.
2. Describe efforts to construct a conceptual framework.
3. Understand the objective of financial reporting.
4. Identify the qualitative characteristics of accounting
information.
5. Define the basic elements of financial statements.
6. Describe the basic assumptions of accounting.
7. Explain the application of the basic principles of
accounting.
8. Describe the impact that constraints have on reporting
accounting information.
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