CH2 - INTERMEDIATE ACCOUNTING - explained by Gemini - Conceptual Framework for Financial Reporting
00:00 Intro.
01:48 LO 1 Describe the usefulness of a conceptual framework.
05:51 LO 2 Describe the FASB’s efforts to construct a conceptual framework.
11:53 LO 3 Understand the objective of financial reporting.
13:33 LO 4 Identify the qualitative characteristics of accounting information.
22:51 LO 5 Define the basic elements of financial statements.
25:29 LO 6 Describe the basic assumptions of accounting.
30:12 LO 7 Explain the application of the basic principles of accounting.
37:42 LO 8 Describe the impact that the cost constraint has on reporting accounting information.
40:35 Outro.
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