CONCEPTUAL FRAMEWORK

The role of conceptual framework Objectives of conceptual frameworks Developing a conceptual framework A critique of conceptual framework projects Conceptual framework for auditing

Conceptual framework pada akuntansi bertujuan untuk menyediakan teori yg terstruktur mengenai akuntansi

Conceptual framework (FASB): Suatu system koheren yang tujuannya saling terkait dan fundamental yg diharapkan dapat mengarah pada standar yg konsisten dan yg menentukan sifat, fungsi dan batas-batas akuntansi keuangan dan pelaporan.

MEASUREMENT THEORY

Importance of measurement Scale Permissible operations of scales Type of measurement Reliability and accuracy Measurement in accounting Measurement issues for auditors

ACCOUNTING MEASUREMENT SYSTEMS

3 main income and capital measurement system Historical cost accounting Current cost accounting Financial capital vs physical capytal Exit price accounting Value in use vs value in exchange A global pespective and Intenational Financial Reporting Standards Issues for auditors

ASSETS

Assets defined Asset recognition Asset measurement Challenges for standard setters Issues for auditors