Financial Accounting

Financial Accounting 331 – Using Conceptual Framework for Financial Reporting Especially on Faithful Representation

Accounting 331– Writing Assignment

Topic/Case:

In our study of the Conceptual Framework for Financial Reporting (Chapter 2), we noted that Faithful Representation was one of the key qualitative characteristics.

In your report,

  • Explain the importance of this characteristic,
  • List the elements that make up Faithful Representation and explain their relevance to today’s accounting environment within a business’ operations.
  • Explain how it relates to the overall objective of the Conceptual Framework for financial reporting
  • With respect to the Enron fraud, give one example where this characteristic was violated.

Format: The assignment length should be 2 to 3 pages, excluding cover page and references, with double spacing.

Please use the following page formatting for the assignment:

Your write up should have the following sections:

  • Cover Page
  • Executive summary (a one or two paragraph condensed description of the issue and your suggested solution)
  • Analysis:
  • Conclusion
  • References (can also be included in the footnotes).
  • Name
  • Class title and section number
  • Due date

Answer preview

According to Conceptual framework for financial reporting is a document that indicates the general rules or concepts that must be followed while doing financial reporting.  It is a broad area that covers all section aspects of financial reporting. It is important for the business corporation to follow the laid framework to eliminate potential frauds. Financial reporting is essential for investors, creditors, and other lenders. Accurate financial information indicates whether the business is worth investing or not. Similarly, it indicates what the company owes the lenders.  The conceptual framework for financial reporting is instrumental to the investors, lenders, and other creditors as it makes helps them to make informed decisions. Also, it indicates that organizations shall provide reports about their economic resources and claims, changes in the economic resources and claims resulting from the financial performance, and other events.  The financial performance….

(1000 words)

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