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The Conceptual Framework for Financial Reporting
 1 keer verkocht
  • Vak
  • Research and Theory Practice (RTAP)
  • Instelling
  • Boston City Campus And Business College (boston)

The Conceptual Framework for Financial Reporting CRITIQUES THAT EXIST FOR THE CONCEPTUAL FRAMEWORK ICB CONEPTUAL FRAMEWORK DISSERTATION RTAP CRITIQUES FOR CONCEPTUAL FRAMEWORK

Voorbeeld 4 van de 44  pagina's

Document informatie

  • 28 november 2024
  • 44
  • 2024/2025
  • Scriptie
  • Tinashe mpumha
  • Onbekend

Onderwerpen

  • critiques that exist for conceptual framework

Geschreven voor

  • Boston City Campus and Business College (boston)
  • Research and Theory Practice (RTAP)
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The Conceptual Framework for Financial Reporting

Dissertation




By

WRITE YOUR NAME AND SURNAME

ICB Member ID: STUDENT NUMBER




Submitted in partial fulfilment of the requirements for the National Diploma:

FINANCIAL ACCOUNTING

(SAQA ID: 20366)

October 2024

DECLARATION BY STUDENT:

I declare that this min-dissertation submitted by me is my own work that l have referenced all
the sources that l have used and that no part was previously submitted at any tertiary
institution.




Signature: YOUR SIGNANTURE Date: SUBMISSION DATE




i

,Table of Contents
Acknowledgements................................................................................................ 1
Abbreviations Used................................................................................................ 2
Chapter 1. Introduction To the Conceptual Framework for Financial Reporting.....3
1.1 Purpose of the Dissertation..........................................................................3
1.2 Scope and Objectives................................................................................... 3
1.3 Objectives..................................................................................................... 4
1.4 Research Methodology................................................................................. 4
Chapter 2. Brief Overview of the Conceptual Framework......................................6
2.1 History and Development............................................................................. 6
2.2 Key Components and Objectives..................................................................6
2.3 Objectives of General-Purpose Financial Reporting:.....................................6
2.4 Importance in Financial Reporting................................................................7
Chapter 3. Positive International Critique (Perceived Strengths)...........................8
3.1 Consistency and Comparability....................................................................8
3.2 Qualitative characteristics of useful financial information............................9
3.3 Fundamental qualitative characteristics.......................................................9
3.4 Applying the fundamental qualitative characteristics.................................11
3.5 Applying the enhancing qualitative characteristics....................................13
3.6 Transparency and Accountability................................................................14
3.7 Guidance for Standard-Setting...................................................................15
3.8 Key Functions of the Conceptual Framework in Standard-Setting:.............15
3.8 Impact of the Conceptual Framework.........................................................16
Chapter 4. Negative International Critique (Perceived Weaknesses)...................18
4.1 Complexity and Understandability..............................................................18
4.2 Flexibility vs. Rigidity..................................................................................19
4.3 Relevance and Timelines............................................................................19
4.4 Internal Consistency................................................................................... 21
4.5 Constraints based on the Objectives of Financial Reporting.......................22
4.6 Constraints on Elements from the Objectives of Financial Reporting.........23
4.7 Environments Surrounding Accounting Standards......................................24
4.8 Characteristics as general constraints: Comparability................................26
4.9 Constraints on information included in General Purpose Financial Reports 28


ii

, 4.10 Balance between the qualitative characteristics......................................30
Chapter 5: Practical Evidence Supporting Findings..............................................31
5.1 Case Studies and Examples........................................................................31
5.2 Empirical Research..................................................................................... 32
Chapter 6. Summary of International Recommendations for Improvement.........34
6.1 Simplification and Clarity............................................................................34
6.2 Enhanced Guidance on Measurement and Disclosure................................35
6.3 Integration of Emerging Issues...................................................................35
6.4 Increased Responsiveness to Economic Changes......................................36
6.5 Issues for Consideration............................................................................. 37
Bibliography......................................................................................................... 40




iii

, Acknowledgements
Firstly, I would like to thank God for His sustenance throughout this time and for the
strength, knowledge, and wisdom He has provided me. Secondly, I express my heartfelt
gratitude to my family for their patience and support during this journey. I am also deeply
thankful to my advisor and editor for their invaluable guidance and constructive feedback,
which have been instrumental in shaping this work. Finally, I extend my sincere appreciation
to all the respondents involved in this study for their willingness to participate and for sharing
their valuable insights. Your contributions have greatly enriched this research.




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