THEORETICAL SAUCES OF THE CONCEPTUAL BASIS FOR THE PRESENTATION OF FINANCIAL STATEMENTS
https://doi.org/10.5281/zenodo.14759646
Keywords:
Financial reporting, conceptual framework, fundamental quality description, improving data reliability, relevance, relevance, truthful presentation, completeness, prudenceAbstract
This article covers financial reporting, conceptual framework, fundamental quality description, data Reliability Enhancement, relevance, relevance, truthful presentation, completeness, prudence, error-free, intelligibility, verifiability, timeliness. The conceptual framework also helps account standards developers to resist the political pressures of various stakeholders. The positive aspects of the conceptual framework are the following: - the acquisition of cases of inclusion in the standards of the problems of deliberative accounting, which arise regardless of importance or irrelevance.
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