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Knowledge accountancy and the Framework for IFRS
Some qualitative characteristics of financial reports from the Framework for IFRS are as follows: Faithful Representation 33. To be reliable, information must represent faithfully the transactions and...
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View for accountants: book-keeping of knowledge
Accountancy of knowledge needs new T accounts: They work just like T accounts for assets and liabilities: (1) When a business entity hires a new knowledge worker: you increase the competence assets by...
View ArticleAccountancy of knowledge – key terms
Accountancy – is the process of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial...
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