Conceptual Framework for Financial Reporting (FABL1)

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2. Financial statements

The videos include knowledge on below areas,

  • The main elements of financial statements

3. The objectives of financial information

The videos include knowledge on below areas,

  • Objectives of financial statements
  • Users’ and stakeholders’ financial information needs
  • Limitations of financial information
  • External environmental factors

4. The conceptual framework

The videos include knowledge on below areas,

  • Background – the conceptual framework
  • LKAS 1 Presentation of financial statements
  • The IASB’s Conceptual Framework
  • Measurement of the elements of financial statements

Course Content