Before conceptual framework is formed‚ companies prepared their financial report by their own methods. As to increase the utility of the financial report to the users for making economic decisions‚ conceptual framework is begun to develop by various professional bodies and organizations. 2. DEVELOPMENT OF CONCEPTUAL FRAMEWORK In 1970s‚ Financial Accounting Standards Board (‘FASB’) of United States began to develop a conceptual framework. The FASB defined the conceptual framework as a “…constitution
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charges in the death of her 9 year old daughter Chasity Butler. According to the reports‚ Chasity was often sick and in bed. The day before Chasity died‚ she had stomach pain‚ diarrhea and vomiting. Chasity did not eat that night or the next morning. However‚ when mother checked her glucose level and found it dangerously high‚ she failed to seek medical intervention; instead she fed Chasity noodles and let her eat cupcakes and candy. Needless to say‚ Chasity died. A 7 year old Nixmary Brown died at
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1.1. Explain the legal status and principles of the relevant early years framework/s‚ and how national and local guidance materials are used in settings. (Relevant early years framework: This refers to the frameworks for early years provision used within the relevant UK Home Nation.) The early years framework in England is the EYFS. The early year’s foundation stage consists of a statutory curriculum for children from birth to 5years. All child care providers must use the early year’s foundation
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Conceptual Framework and Accounting Theory Word account: 2138 Table of content Executive summary………………………………………………………1 1. Introduction……………………………………………………………2 2. Main body……………………………………………………………...3 2.1 The framework of accounting………………………………………………...3 2.1.1 Theoretical level………………………………………………………...4 2.1.2 Fundamental conceptual level…………………………………………..4 2.1.3 Operational levels……………………………………………………….5 2.2 Theory of accounting…………………………………………………………
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History of Guidance Movement INTRODUCTION: The history of school counseling around the world varies greatly based on how different countries and local communities have chosen to provide academic‚ career‚ college readiness‚ and personal/social skills and competencies to K-12 children and their families based on economic and social capital resources and public versus private educational settings in what is now called a school counseling program. In the United States‚ the school counseling profession
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| The CobiT Framework | | | | | 12/31/2010 | | | With the increased use of IT within organizations there is a need to develop mechanisms that help management to satisfy the reliability‚ availability and security requirements for the information they produce‚ transmit and store. Moreover‚ with the amount of investments in IT becoming more complex and riskier‚ management should learn to administer their organizations’ IT resources in terms of infrastructure‚ applications
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of the early year’s practitioner in relation to current frameworks? In this assessment task I am going to describe the role of the early year’s practitioner in relation to current framework. The role of the early year’s practitioner to follow current frameworks: EYFS-(Early year’s foundation stage) The early year’s foundation stage been in place since 2008. It sets all of the things that all early years providers must meet. This is for maintained schools and non-maintained school. The early year’s
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Statement of Financial Accounting Concepts No. 8 September 2010 Conceptual Framework for Financial Reporting Chapter 1‚ The Objective of General Purpose Financial Reporting‚ and Chapter 3‚ Qualitative Characteristics of Useful Financial Information a replacement of FASB Concepts Statements No. 1 and No. 2 Copyright © 2010 by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced‚ stored in a retrieval system‚ or
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Describe and Explain the Role of the Early Years Practitioner in Supporting Children’s Moral and Spiritual Development. Spiritual and moral development for a child is about the mental attitude of the child over moral matters. It helps children deal with challenging experiences‚ such as the death of a loved one. It teaches them right from wrong‚ and helps them learn to respect others. In an early years setting‚ Religious Studies would teach children about spirituality and morality. Religious
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chapter 1 Conceptual and regulatory framework Contents Introduction Examination context Topic List 1 Financial statements 2 Purpose and use of financial statements 3 Bases of accounting 4 The IASB Framework 5 International Accounting Standards Committee Foundation (IASCF) 6 International Financial Reporting Standards (IFRS) 7 Inherent limitations of financial statements 8 Not-for-profit entities Summary and Self-test Technical reference
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