Contents
Financial Accounting and Accounting Standards
Financial Statements and Financial Reporting
Accounting and Capital Allocation
What Do the Numbers Mean? It's the Accounting
Objective of Financial Reporting
What Do the Numbers Mean? Don't Forget Stewardship
Parties Involved in Standard-Setting
Securities and Exchange Commission (SEC)
American Institute of Certified Public Accountants (AICPA)
Financial Accounting Standards Board (FASB)
Generally Accepted Accounting Principles
What Do the Numbers Mean? You Have to Step Back
GAAP in a Political Environment
Evolving Issue Fair Value, Fair Consequences?
Financial Reporting Challenges
International Accounting Standards
What Do the Numbers Mean? Can You Do That?
Ethics in the Environment of Financial Accounting
Conceptual Framework for Financial Reporting
Need for a Conceptual Framework
What Do the Numbers Mean? What's Your Principle?
Development of a Conceptual Framework
Overview of the Conceptual Framework
Second Level: Fundamental Concepts
Qualitative Characteristics of Accounting Information
What Do the Numbers Mean? Living in a Material World
What Do the Numbers Mean? Show Me the Earnings!
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