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Conceptual Frameworks

Title: Conceptual Frameworks
Category: /Business & Economy/Accounting
Details: Words: 1764 | Pages: 6 (approximately 235 words/page)
Conceptual Frameworks
The Accounting Standard Board (ASB) in UK aims to establish and to improve the Standard of Financial Accounting and Reporting for both the users and preparers of the financial statements. The Statement of Principles for Financial Reporting (SoP) plays a fundament role in standard setting and intended to set out an approach and a framework that can be used for setting the up-to-dated Financial Reporting Standards. The SoP, although not a legal requirement for preparation …showed first 75 words of 1764 total…
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…showed last 75 words of 1764 total…balance shown on the balance sheet to make investment decision. Thus, investors have a clear idea on the valuation of the tangible fixed assets. Reference: Geoff Black, Student's Guide to Accounting and Financial Reporting and Standards 2003, 9th Edition, FT Prentice Hall Elliott B and Elliott J, Financial Accounting and Reporting 2002-2003, 7th Edition , FT Prentice Hall Lewis and Pendrill, Advanced Financial Accounting 5th Edition, FT Prentice Hall "Accounting Digest" FRS 2 "Accounting for Subsidiary undertakings" Autumn 1992

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