A conceptual framework for financial accounting is an accounting theory that is prepared by a body which sets standards. This body sets the standards to test problems that are practical, objectively. A conceptual framework plays a significant role in issues that concern financial reporting.
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cindy
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A conceptual framework for financial accounting is an accounting theory that is prepared by a body which sets standards. This body sets the standards to test problems that are practical, objectively. A conceptual framework plays a significant role in issues that concern financial reporting.
在conceptual framework中，需要解释清楚概念的definition（概念的定义）和measurement（如何去衡量）， 就是会把理论联系会计中实际的问题，作为解决问题的指导关键。和Accounting Standard相比，更具有实践操作的指导意义。
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