Financial Reporting - Cpa - Index

In: Business and Management

Submitted By caseysbond
Words 2656
Pages 11
Framework, The | 1.06 | Globalisation of financial markets | 1.06 | Financial markets, Globalisation of | 1.06 | Technological Innovation | 1.06 | Financial Innovation | 1.07 | Reduction of Barriers to Capital Flows | 1.07 | Convergence of GAAP | 1.07 | GAAP, Convergence of | 1.07 | Role of a framework of accounting | 1.07 | Framework of Accounting, Role of a | 1.07 | Positive Theories | 1.07 | Descriptive Theories | 1.07 | Normative Theories | 1.08 | Prescriptive Theories | 1.08 | Developing Fin Reporting Standards | 1.09 | Regulatory Capture | 1.09 | Private Interest Theory | 1.09 | Deductive Approach | 1.09 | Principles Based Approach | 1.09 | Impairment of Assets | 1.09 | Limitations of a framework | 1.10 | O'Connell (2007) | 1.10 | Walker (2003) | 1.10 | Miller (1985) | 1.10 | Miller & Redding (1986) | 1.10 | Social Constraints | 1.11 | Political Constraints | 1.11 | Constraints, Social & Political | 1.11 | Hines (1991) | 1.11 | Chatov (1975) | 1.12 | Clarke et al. (2003) | 1.12 | Dean & Clarke (2003) | 1.12 | Human Resource Constraints | 1.12 | Professional Judgement | 1.12 | Booth (2003) | 1.13 | Development of IFRS | 1.14 | Standard Setting Arrangements | 1.14 | Domestic Adoption of IFRS | 1.14 | Adoption of IFRS | 1.14 | IFRS, Domestic Development of | 1.14 | IFRS for SME's | 1.15 | Bradbury (2003) | 1.16 | Objective of financial reporting | 1.16 | Financial reporting, objective of | 1.16 | Decision usefulness objective, Limit | 1.19 | Limitations of Decision making obj. | 1.19 | Oliver (2003) | 1.19 | Clarke & Dean (2007) | 1.19 | Lack of familiarity | 1.19 | Familiararity, Lack of | 1.19 | Multiple Interpretations | 1.19 | Reporting Entities | 1.20 | Underlying assumptions of fin. Report | 1.21 | Qualitive Characteristics of fin. Report…...

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