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The Frameworks Chapter Two

Chloe Mcgown Inglês

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Accountancy Equations
- Assets - Liabilities = Capital
- Show the relationship between the elements of the financial statements
Measurement Bias
- Historical Cost
- Realisable Value
- Current Cost
- Present Value
Ethical Principles
- Fundamental principles
  - Integrity
  - Objectivity
  - Professional Competence and Due Care
  - Confidentiality
  - Professional behaviour
- Threats
  - Self Interest
  - Self Review
  - Familiarity
  - Intimidation
- Safeguards
  - Created by the professional
  - In the work environment
Accountancy Standard
- International Accountancy standards
- International finance reporting standards
Conceptual framework
- Elements of financial statement
- Underlying assumption
- Fundamental qualities characteristics
- Enhancing qualitative characteristics