ICB Dissertation On Topic The Conceptual Framework
ICB Dissertation on Topic The Conceptual Framework
Other
ICB RTAP Dissertation: Conceptual Framework for Financial Reporting
184 views 4 purchases
Course
ICB Dissertation on Topic The Conceptual Framework
Institution
ICB Dissertation On Topic The Conceptual Framework
The ICB requires that students write a 40 - 60 page dissertation to complete their National Diploma for Financial Accounting. This is my final product. It was Difficult writing this dissertation as I studied via distance learning and was working full time. I have never written one before but passe...
ICB Dissertation on Topic The Conceptual Framework
ICB Dissertation on Topic The Conceptual Framework
All documents for this subject (1)
Seller
Follow
jeffreydupless02
Content preview
THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING
Dissertation
JEFFREY MORRIS DU PLESSIS
(ICB Member ID:880014)
Submitted in partial fulfilment of the requirements for the National Diploma:
FINANCIAL ACCOUNTING
(SAQA ID: 20366)
7 JUNE 2024
DECLARATION BY STUDENT:
I declare that this mini-dissertation submitted by me is my own work, that I have referenced
all the sources that I have used and that no part was previously submitted at any tertiary
institution.
Signature: Date: 07 June 2024
,
, DEDICATION
I dedicate this dissertation to my dad, Japhta Du Plessis , his girlfriend, Elizabeth Petersen
and my family whom supported me all these years that I have been studying.
A Special thanks are due to my late mother, Deonne Angeline Du Plessis who was the driving
force behind me becoming a fully qualified Financial Accountant and the first one in our
family
, Table of Contents
1.1 Overview of the Conceptual Framework for Financial Reporting in Accounting ............... 6
1.1.1 Objectives of Financial Reporting ............................................................................. 6
1.1.2 Qualitative Characteristics of Useful Financial Information........................................ 8
1.1.3 Elements of Financial Statements........................................................................... 10
1.1.4 Measurement Bases for Financial Reporting .......................................................... 12
1.1.5 The Overall Role of Financial Reporting ................................................................. 14
1.2 Positive International Critique ........................................................................................ 16
1.2.1 Enhancing Comparability and Consistency ............................................................. 16
1.4.1 Enhanced Transparency and Accountability ........................................................... 35
1.4.2 Improvements in Financial Performance ................................................................. 37
1.4.3 Quality of Non-Financial Disclosures ...................................................................... 39
1.4.4 Risk Management and Sustainability Integration .................................................... 42
1.4.5 Empirical Evidence from Market Responses ........................................................... 44
1.5 Summary of International Recommendations ................................................................ 46
1.5.1 Continuous Refinement and Updates ..................................................................... 47
1.5.2 Enhanced Education and Training .......................................................................... 49
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller jeffreydupless02. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $56.74. You're not tied to anything after your purchase.
