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About Theory of Accounts-Lecture Notes
This document discusses the conceptual framework of accounting, which deals with concepts used in preparing and presenting financial statements. It outlines the purpose of the framework, which is to assist various parties in applying accounting standards. The framework covers capital concepts, the objective of financial statements, qualitative characteristics, and elements of financial statements. It also discusses recognition criteria for elements and different measurement bases used.
Detailed Information
| Author: | ['Mich Jerald Mendiola'] |
|---|---|
| Publication Year: | 2022 |
| Pages: | 34 |
| Language: | English |
| Format: | |
| Price: | FREE |
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