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Conceptual Framework Flashcards

1
Q

List of underlying Assumption undet New CF

A

Only Going Concern

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2
Q

CF Qualitative Characteristics

A
  1. Fundamental Qualitative Characteristics
  2. Enhancing Qualitative Characteristics
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3
Q

Fundamental Qualitative Characteristics

A

Relevance

Faithful Representation

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4
Q

Relavance Ingredients

A
  1. Predictive Value
  2. Confirmatory Value
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5
Q

Faithful Representation Ingredients

A
  1. Completeness
  2. Nuetrality
  3. Free from error
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6
Q

Enhancing Qualitative Characteristics

A
  1. Verifiability
  2. Comaparability
  3. Understandability
  4. Timeliness
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7
Q

Current Cost and Hirtorical cost are ____ Values

A

ENTRY

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8
Q

Value in use, fullfillment value and fair value are___value

A

Exit Value

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