Conceptual frameworks –

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Conceptual frameworks
“A review of existing conceptual frameworks […] indicates that conceptual frameworks provide a perspective that accounting can, if performed properly, provide an objective (neutral and representationally faithful) view of the performance and position of a reporting entity” (Deegan and Unerman 2006p. 227).
1. Describe the role that conceptual frameworks play in financial reporting practices and give examples (40%).
2. Reflect on the quote above. Can financial statements provide neutral and objective accounts of an entity’s performance? Critically discuss this question drawing upon the module material and seminar readings (60%).
Inclusion of examples and illustrations
Please use majority uk sources if possible

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