Follow my coursework instruction paper

Follow my coursework instruction paper Coursework example
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Finance & Accounting
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Finance and Accounting Table of Contents The six Qualitative Characteristics proposed in Phase A of the joint IASB/FASB review 3 The Qualitative characteristics as depicted by Diageo Plc. 7 Comprehensive income Statement 8 Current assets from Balance Sheet 10 Lease 14 Reference List 18 The six Qualitative Characteristics proposed in Phase A of the joint IASB/FASB review The Conceptual Framework to be used in financial reporting suggested the concepts that lie under financial reporting and accounting…

Introduction

The six qualitative characteristics proposed in Phase A of the joint IASB/FASB review related to facilitation of decision-usefulness and stewardship is as follows: The two fundamental characteristics that are required for decision useful information are Relevance and Faithful representation The four other enhancing qualitative characteristics are: Comparability Timeliness Verifiability and Understand ability Relevance: This signifies that the users of the financial statement can use the information to make investment decision like buying, retaining or selling of shares. Comparability: This signifies that the users of the financial statement should be in a position to compare the progress of the organization over time and also with other entities. Understandability: This signifies that the user must understand what the financial statement is representing. Timeliness: Verifiability: This signifies that several independent measures will obtain the similar accounting measures. Timeliness: This allows addition of further information in the financial statement, which can be up to six months later from the date of balance sheet. ...
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