Conceptual Framework in Accounting: Objectives, Benefits, Prudence, and Substance over Form

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Added on 2022/10/10

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This presentation discusses the Conceptual Framework in Accounting, its objectives, benefits, criticisms, prudence, and substance over form. It explains the importance of financial reporting and the significance of giving information that is needed to find out the management stewardship of the entity’s resources. The presentation also highlights the advantages of the prudence principle and the concept of substance over form.

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Conceptual Framework in Accounting: Objectives, Benefits, Prudence, and Substance over Form

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