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Conceptual Framework
Definition
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Accounting PDF
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Accounting
Conceptual Framework
for Financial Reporting
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FASB's Conceptual Framework for Accounting
This video provides an overview of the conceptual framework created by the Financial Accounting Standards Board (FASB) to guide the development of Generally Accepted Accounting Principles (GAAP) in the United States. The conceptual framework includes the objective of financial reporting, the elements of financial reports (assets, liabilities ...
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