Accounting Theory: Conceptual Framework, Objectives, Prudence, and Substance over Form

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Added on 2022/10/10

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This document discusses the conceptual framework in accounting, benefits, limitations, and criticisms to the current accounting framework. It also covers the objectives of general purpose financial reporting, prudence, and substance over form concept.

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Accounting Theory: Conceptual Framework, Objectives, Prudence, and Substance over Form

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