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CHAPTER 4

CONCEPTUAL
FRAMEWORK
KELOMPOK 1
AMR RAMADHAN

120110110150

ANGGER L. ARIAN

120110110173

KUKUH ANDYA 120110120

PERAN KERANGKA KONSEPTUAL

A structured theory of accounting


States the scope and objective of financial reporting
Identifies and defines qualitative characteristics of financial
information and the basic elements of accounting
Deals with principles and rules of recognition and
measurement, and report disclosures

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