The Conceptual Framework for Financial Reporting
*This is a new re-make of our IASB Conceptual Framework - Financial Accounting (FA) & Reporting (FR) – ACCA & CIMA masterclass* Kaplan Tutor Belinda Wargent talks through the Conceptual Framework for Financial Reporting. Belinda explains the main elements to the framework with examples. This video is relevant to Financial Accounting and Reporting papers across ACCA and CIMA. MORE ACCA & CIMA REVISION: • Tutor Insights 00:00 - 00:50 Intro 00:50 - 01:57 Why do we need a framework? 01:57 - 5:58 What is the framework? 05:58 - 09:49 The Purpose of Financial Reporting 09:49 - 17:16 Qualitative Characteristics 17:16 - 21:19 The Elements 21:19 - 24:55 Recognition Criteria 24:55 - 27:51 Decrecognition Criteria 27:51 - 30:15 Measurement 30:15 - 35:30 Presentation and Disclosure 35:30 - 35:44 Outro
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