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For more infomation >> Reverse Speech of thirdphaseofmoon Video Has hidden message to Mankind - Duration: 5:55.

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ACCA F7 Exam question: Rules based system and Principles based system (Video 4) - Duration: 1:52.

So this question here talks about, basically explains a difference

between a rules-based system and a principles-based system to begin with. So

a rules-based system you'd mention that it's very prescriptive, there's lots as a

large volume of rules it's either right or wrong and therefore is quite

inflexible because not all the rules apply to all situations, do they.

However what it would do, it would make accounts more comparable between

companies cause you're all facing the same rules and more consistent because

you're always using these same rules. Over on the principles-base side then,

the idea is that you all get together you agree beforehand what these great

principles are that we're gonna build our accounting standards on. And these

principles therefore have to meet the objectives of what we want the financial

statements to do. Now what is good about that is you'll have a generally accepted

accounting practices based on the generally accepted accounting principles

and you can use these principles in all sorts of different situations; meaning

it's more flexible. However there's a downside to that as well isn't there,

there's a lot more judgment involved and where there is judgment

involved then there's potentially more manipulation as well. The question then

goes on to state which system do you believe is the most descriptive of IFRS

Well new IFRS are built on the conceptual framework which is a

principles-based one but obviously IFRS themselves also have rules and

they don't entirely agree but they're trying to head towards more making sure

that the standards do agree with the conceptual framework and of course the

conceptual framework is principles based.

For more infomation >> ACCA F7 Exam question: Rules based system and Principles based system (Video 4) - Duration: 1:52.

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VIDEO Nony (Tribal King) : le chan­teur de Façon sex, méta­mor­phosé dans Secret Story 11 - Duration: 2:00.

For more infomation >> VIDEO Nony (Tribal King) : le chan­teur de Façon sex, méta­mor­phosé dans Secret Story 11 - Duration: 2:00.

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Unleash Your Inner Video Rockstar - Duration: 2:14.

Do you want to make online videos but you're not quite confident enough to do them?

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