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Conceptual Framework Elements Overview

This document outlines a conceptual framework for accounting standards. It presents a three-level hierarchical structure, with the objectives of financial reporting and basic recognition criteria at the top level. The second level includes qualitative characteristics and elements of financial statements. Constraints, underlying assumptions, and disclosure concepts make up the third level of the framework.

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Hendra Poltak
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4 views1 page

Conceptual Framework Elements Overview

This document outlines a conceptual framework for accounting standards. It presents a three-level hierarchical structure, with the objectives of financial reporting and basic recognition criteria at the top level. The second level includes qualitative characteristics and elements of financial statements. Constraints, underlying assumptions, and disclosure concepts make up the third level of the framework.

Uploaded by

Hendra Poltak
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

BAGAN 2.

RERANGKA KONSEPTUAL

SFAC 1

SFAC 8
CH 1
FIRST LEVEL
OBJECTIVES

ELEMENTS

SFAC 8
CH 3

SFAC 6

SECOND
LEVEL

QUALITATIVE
CHARESTERISTIC
SFAC 2

RECOGNITION, MEASUREMENT, AND DISCLOSURE CONCEPT


SFAC 5
ASSUMPTIONS

PRINCIPLES

CONTRAINTS

THIRD LEVEL

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