Intermediate Financial Accounting 

Conceptual Framework

This lesson provides an overview of the conceptual framework of financial reporting. We start by gaining an understanding of the usefulness and purpose of this framework. We review what the Financial Accounting Standards Board (FASB) has been doing to build a conceptual framework over time. Lastly we identify the qualitative characteristics of accounting information.

Video Lectures from Spiceland Intermediate Accounting 8th edition

Chapter 1

1.1 Cash Vs. Accrual (4:39) 

1.4 Conceptual Framework (5:49) 

1.5 Recognition, Measurement & Disclosure (7:23) 



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©2020 by Dr. Veronica Paz, CPA, CITP, CFF, CGMA