Curriculum
university
Accounting
Accounting Principles and the Conceptual Framework
Accounting Principles and the Conceptual Framework
Dive deep into this topic with our structured lesson path.
3 hours
Prerequisites
No strict prerequisites. You're ready to start!
Lesson Path
Lesson 1
GAAP, IFRS, and the Role of the FASB/IASB
Lesson 2
The Accrual Concept and Matching Principle
Lesson 3
Qualitative Characteristics: Relevance and Faithful Representation
Lesson 4
Users of Accounting Information
Lesson 5
Financial Versus Managerial Accounting
Lesson 6
Accounting Assumptions: Going Concern, Monetary Unit, and Time Period
Lesson 7
Cost Principle, Full Disclosure, and Materiality
Lesson 8
Forms of Business Organization
Lesson 9
Convergence of U.S. GAAP and IFRS