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Business
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| Number of pages / Number of words: |
17 / 4596 |
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R., and S. Jones, 2002 Conceptual framework is a set of concepts that specify the function, scope and purpose of financial accounting. There are two types of frameworks one is descriptive and another is prescriptive. A descriptive framework is that which tends to explains present financial reporting practice on the other hand prescriptive framework attempts to develop concepts for accounting that should be there...
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A descriptive framework is that which tends to explains present financial reporting practice on the other hand prescriptive framework attempts to develop concepts for accounting that should be there. Prescriptive framework seeks more changes in the accounting system as compare to descriptive framework...
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