Lo 1
Lo 1
Conceptual Framework
for Financial Reporting
1. Financial Reporting
2. Reporting Entity
3. Objective of Financial Reporting
4. Qualitative Characteristics of Financial Information
5. Elements
6. Basis of Recognition
Isu-isu
Apakah kita memerlukan teori akuntansi secara umum?
Apakah saat ini akuntansi terlalu permisif?
Apakah praktek akuntansi saat ini terlalu tidak
konsisten?
Apakah ada terlalu banyak campur tangan politik dalam
netralitas laporan akuntansi?
Keuntungan
consistent, logical reporting requirements
greater compliance
enhanced accountability
fewer specific standards
enhanced understanding of reporting requirements
more economical standard setting