Classroom Lecture Notes - Kings

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Department
Management and Organizational Studies
Course
Management and Organizational Studies 3360A/B
Professor
Ruth Anne Strickland
Semester
Fall

Description
What are the uses of the Conceptual Framework? 1. Solve new issues 2. Users better understanding 3. Comparability of different companies financial statements 4. Creates standards What is the overall objective financial reporting? 1. Useful 2. Resource allocation What are the Fundamental Qualitative Characteristics of Financial Reporting? 1. Relevance 2. Representational Faithfulness What are the Enhancing Qualitative Characteristics of fina
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