6626426
Description
Mind Map by Chloe Mcgown, updated more than 1 year ago
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Created by Chloe Mcgown
over 9 years ago
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The Frameworks Chapter Two
- Accountancy Equations
- Assets - Liabilities = Capital
- Show the relationship between the elements of the financial statements
- Assets - Liabilities = Capital
- Measurement Bias
- Historical Cost
- Realisable Value
- Current Cost
- Present Value
- Historical Cost
- Ethical Principles
- Fundamental principles
- Integrity
- Objectivity
- Professional Competence and Due Care
- Confidentiality
- Professional behaviour
- Integrity
- Threats
- Self Interest
- Self Review
- Familiarity
- Intimidation
- Self Interest
- Safeguards
- Created by the professional
- In the work environment
- Created by the professional
- Fundamental principles
- Accountancy Standard
- International Accountancy standards
- International finance reporting standards
- International Accountancy standards
- Conceptual framework
- Elements of financial statement
- Underlying assumption
- Fundamental qualities characteristics
- Enhancing qualitative characteristics
- Elements of financial statement
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