This is an Accounting essay on discussing and criticizing the IASB Conceptual framework, please allocate it to a writer professional in this field.
Please read through the Assignment instruction document I have uploaded carefully and follow the instructions when writing the essay.
38110 FINANCIAL REPORTING & ANALYSIS
arm COURSEWORK QUESTION
The lASB Conceptual Framework for Financial Reporting (the ‘Conceptual Framework’) sets
out the concepts that underlie the preparation and presentation of financial statements.
According to llines (I980), the mtological assumption underpinning the .Conceptual
Framework’ is that the relationship between financial accounting and economic reality is
unidirectional. reflecting or faithfully reproducing relationship which presuppose that
economic reality exists objectively. intersubjcctivcly. concretely and independently of
financial accounting practice (see p.3l5). In that sense. financial accounting reflects. mirrors.
represents. or measures this pre-existent economic reality.
l. “The conceptual framework is criticised for not fulfilling its functional objectives.
principally that of providing a basis for guiding standard-setting and resolving
Critically discuss this statement taking into consideration the accouming principles.
concepts and the focus of general purpose financial reporting outlined by the
Your essay must not exceed 2000 words. excluding footnotes and bibliography. It should
have a good structure: an introduction which specifies the purpose of the essay together with
an indication of the structure (signposted). some understanding of the concepts, some
illustration of the issues with examples and finally end with a summary and discussion. 10
marks will be awarded on the structure and referencing
The date of submission of the coursework is Monday I9″‘ January 20 I 5. The electronic copy
must be submitted by [2 noon. A watermarked paper copy must also be handed in to the E35
office (Room 5N.5.6) by 3pm on the date of the online submission.
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