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| Name | The Conceptual Framework for Financial Reporting |
| Video Uploader | Video From Kaplan UK |
| Upload Date | This Video Uploaded At 30-11-2021 14:16:35 |
| Video Discription | **This is a new re-make of our IASB Conceptual Framework - Financial Accounting (FA) & Reporting (FR) – ACCA & CIMA masterclass** Kaplan Tutor Belinda Wargent talks through the Conceptual Framework for Financial Reporting. Belinda explains the main elements to the framework with examples. This video is relevant to Financial Accounting and Reporting papers across ACCA and CIMA. MORE ACCA & CIMA REVISION: https://youtube.com/playlist?list=PL8GAUHw9zWbexzjXxw6aqlR_UiJVoEpli 00:00 - 00:50 Intro 00:50 - 01:57 Why do we need a framework? 01:57 - 5:58 What is the framework? 05:58 - 09:49 The Purpose of Financial Reporting 09:49 - 17:16 Qualitative Characteristics 17:16 - 21:19 The Elements 21:19 - 24:55 Recognition Criteria 24:55 - 27:51 Decrecognition Criteria 27:51 - 30:15 Measurement 30:15 - 35:30 Presentation and Disclosure 35:30 - 35:44 Outro F4A9UGI9Guk |
| Category | Education |
| Tags | conceptual framework | accounting student | accountancy student | accountancy | accountancy exams | conceptual framework accounting | conceptual framework for financial reporting | qualitative characteristics of accounting information | conceptual framework for financial accounting | conceptual framework and accounting standards | conceptual framework elements of financial statements | financial accounting and reporting | sbr acca |
