Introduction to Financial Accounting

Introduction to Financial Accounting

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Description

The questions on the Accounting Framework assesses the understanding and application of the concepts and principles of the Conceptual Framework.  The questions focus on the following:

  • the purpose and objectives of financial statements
  • the components of financial statements
  • how the financial statements are used by different users of financial statements
  • the qualitative characteristics of financial statements
  • the assumptions applied when preparing financial statements
  • the elements of financial statements

the cost-benefit analysis of financial information

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