General Internet Skills - 1016 Words

[pic] General Internet Skills Using the Internet for Academic Purposes As a student I need to have general internet skills to survive at the University of Phoenix. These skills include†¦ âÅ"“ Understanding what the purpose of the browser is. âÅ"“ Understands the general structure of a website address. âÅ"“ Understands the key features of a web page. âÅ"“ Understands browser features such as; address bar, home buttons, history, etc. âÅ"“ Knows how to use key words in a simple search. âÅ"“ Understands how to navigate and use the University of Phoenix Student Portal. âÅ"“ Understands how to choose a information from a credible website. âÅ"“ Knows how to cite any electronic references from information†¦show more content†¦My main goal is to complete school and earn an Associate in Elementary Education. [pic] Managing Time Wisely I have had a tough time adjusting to the online school environment. I am still learning how to manage my time wisely. I always try to evaluate my schedule and how I spend my time. I work a third shift job, so I spend most of my time sleeping throughout the day. I have been told that I need to have at least 24 hours a week to study. Although it is hard for me to spend 24 hours because of my job, I do try to do at least 15 hours. I will start to use my time wisely on my days off. I will try to keep my schedule clear so that I can concentrate on my school assignments. I will also prioritize and try to get organized. I will be sure to not try to complete every assignment all at once. I will be sure to work on assignments when I am not tired. I will also be sure that I am in a quiet and comfortable environment. I will be sure to use all of these tips in my future classes. [pic] Fostering reading comprehension and retention In order to read effectively, I must follow the SQ3R guide. This guide provides the reading and learning strategy that helps me think critically. I will focus on key points in the readings. In order for me to follow along with my readings, I will be sure to highlight important notes. I will makeShow MoreRelatedThe Internet Has Influenced Our Lives And Relationships1164 Words   |  5 PagesGeneral Introductory statement Thesis Statement Body Economic Merits Learning to make prudent economic decisions More efficient than older shoppers Social Demerits Leads to bullying Creates immature in relationships Commentary Significance of human feeling Potential social issues Knowing how to shop Real commercial environment Conclusion Thesis Restatement Personal opinion Reference Page The Internet as an obstacle: Economic and Social Negatives for the Next Generation Introduction The internet hasRead MoreEmail, Internet And Digital Literacy Among The Indigenous People1325 Words   |  6 Pagesan issues of email, internet and digital literacy among the Indigenous people. The focus is particularly on email access, security and accessibility. It is also explain improvement of the internet and email access for aboriginal individuals. Keywords: Digital divide, indigenous people, internet skills, email access, Indigenous employment, Security Introduction: The developing technology of information on the internet and individuals expanding reliance on data, internet skills ought to be consideredRead MoreThe Assessment Of A Community s Decision For Real Initiative958 Words   |  4 PagesAccording to Monmonier (1996), those who do have Internet and GIS accessibility face the potential to be placed in a vulnerable position. He believes that the public who is â€Å"armed with a GIS but lacking the savvy to use the system appropriately becomes vulnerable to sarcastic attacks from site advocates†. Meaning, that a community’s opinion may not be taken seriously or may be misrepresented in the eyes of policymakers because the people in that community may not be using the GIS software correctlyRead More How Much is Too Much? 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Exploring Themes in Sonnets - 1751 Words

The six poems that I shall be comparing are: Sonnet 116, My last duchess, La Belle Dame Sans Merci, The highwayman, The laboratory and The ballad of Tam Lin. There is a common theme that runs through all of these poems of relationships and the love in them whether it be the love lost between two lovers such as in the Laboratory or a fantasy love such as in The ballad of Tam Lin. In La Belle Dame Sans Merci the speaker of the poem comes across a knight all alone and who is apparently dying in a field. He proceeds to ask the poor knight about the awful fate that has befallen him. The knight’s reply takes up the rest of the poem; he says that one day he met a beautiful faery in the fields. He spent the whole day with her making her flower†¦show more content†¦My Last Duchess is a dramatic monologue where in the Duke of Ferrara is negotiating with an emissary for the hand of the counts daughter. During the negotiations the duke takes the man upstairs to see his gallery which includes a portrait of his late wife which is kept behind a curtain only he can draw. The duke goes on to explain to the man that it was painted by Frà   Pandolf and the circumstances in which it was painted. He believed that his wife was having an affair with the painter as she used to smile and blush when around him and even showed him her wrist. Her actions put the duke i nto a demented rage which forced him to give command that â€Å"all smiles stopped together† meaning that he probably had his first wife killed. After telling this story to the family of his bride to be they leave with the duke pointing out some other pieces on the way. The structure of this poem is one long stanza consisting of 56 lines; the rhyming structure is quite basic and made up of rhyming couplets (A-A-B-B). The rhythm is an iambic pentameter meaning that it is consisted of five iambs. There are some images in My Last Duchess that are quite shocking such as â€Å"all smiles stopped together† where you know that he has killed her and can almost see the smile falling from her face. The tone is quite arrogant and the duke says his lines with self-importance and a pretentiousness that is characteristic of someone with money and power â€Å"as if she ranked my gift of aShow MoreRelated Exploring the Theme of Love in Sonnets 57 and 58 Essay1317 Words   |  6 Pages Shakespeare’s sonnets are numbered in a sequential order and adjacent sonnets often have similar content. Throughout Shakespeare’s sonnets, he covers many subjects, such as interest in the life of a young man, his love for a young man, and his love for a dark haired woman. In sonnets 57 and 58, Shakespeare discusses how love is like slavery in its different manifestations. The object of the narrator’s love has a dominating power over the narrator, which controls him and guides his actions. ShakespeareRead MoreTheme Of Love In Wuthering Heights922 Words   |  4 PagesLove can take many forms. Sonnet 18, undoubtedly one of Shakespeare’s most famous works and believed to be one of the most famous love poems of all time, illustrates the timelessness and true beauty of love in a natural, pure way. In contrast, Emily Bronte’s Wuthering Heights takes a far darker, more intense yet somewhat sinister twist when exploring the themes of love, passion and cru elty. One of the greatest love stories in English literature, the love-hate passionate relationship between CathyRead MoreWilliam Shakespeare s Poetry Of Love1612 Words   |  7 Pagesrelationships. By comparing two poems from William Shakespeare it is shown how he has been able to articulate the poetic theme of love. This seminar will analyze and explore two of Shakespeare’s poems focusing on the particular theme of love. Shakespeare deals with deep and enduring love, as he applies his past experiences to his poems. Shakespeare’s poems Sonnet 116 and Sonnet 130 are based around the romantic pursuits of his life, and they have similar context but deliver different meanings of whatRead MoreRationalizing Rejection in Sonnet 421556 Words   |  7 PagesSonnet 42: Rationalizing Rejection Shakespeare’s Sonnet 42 is about a man, the speaker, who is contemplating the loss of his lover to his friend. The speaker is exploring the motive for his lover’s choice of betrayal; more notably he is attempting to explain why this betrayal has occurred with a series of different rationalizations. The speaker appears to believe that he will not be as pained by his loss if he were to rationalize why his lover betrayed him. Shakespeare notoriously wrote threeRead More Immortality Through Verse in Shakespeare’s Sonnet 18 and Spenser’s Sonnet 751681 Words   |  7 PagesImmortality Through Verse in Shakespeare’s Sonnet 18 and Spenser’s Sonnet 75  Ã‚     Ã‚  Ã‚   Desiring fame, celebrity, and importance, people for centuries have yearned for the ultimately unattainable goal of immortality. Poets, too, have expressed desires in verse that their lovers remain as they are for eternity, in efforts of praise. Though Shakespeare’s Sonnet 18 and Spenser’s Sonnet 75 from Amoretti both offer lovers this immortality through verse, only Spenser pairs this immortality with respectRead MoreJohn Keats s On First Looking Into Chapman s Homer942 Words   |  4 Pagesexcellent perspective on nature. As well as the relationship between man and nature. He allows readers to truly visualize nature in their mind when they read his work. John Keats’s poem, On first looking into Chapman s Homer was written in 1816. The sonnet tells the reader about how Keats compares his experiences to reading about Homer’s novel dealing with Odysseus’s experience of adventures around the world. Keats gives the reader a sense of how going to so many places does not mean that you have trulyRead MoreEssay on Comparison Between the Great Gatsby and Ebb Sonnets1078 Words   |  5 Pagestexts ‘The Great Gatsby’ by F.Scott Fitzgerald and ‘Sonnets from the Portuguese’ by Elizabeth Barrett Browning explore the ideas of aspirations and identity developing a deeper understanding of the texts. Both texts share these ideas through the characters and the values of idealism and hope, and personal voice and identity. Although the two texts are separated in time and context, they both reflect the world of the text and composer. ‘Sonnets from the Portuguese’ was written during the 19th CenturyRead MoreShakespeare s Sonnet 12 ( 1609 ) And George Herbert s Poem Virtue ( 1633 )894 Words   |  4 PagesThis essay will address the theme of death in Shakespeare’s Sonnet 12 (1609) and George Herbert’s poem Virtue (1633). Both Shakespeare and Herbert explore notions of death in their poems, in terms of the tension between the psychical and the spiritual in a religious context. However, where they differ is that Shakespeare places emphasis on the importance of the corporeal, and of what is left behind on earth after death. In contrast, Herbert focuses on the impermanence of the physical, instead advocatingRead MoreHow Can You Interpret The Hidden Messages And Morals Taught By John Keats1055 Words   |  5 Pagesaudience think about poetry. The essays will also compare and contrast the subject matter, themes, rhyme, forms and the poetic devices and features. These poems to be analysed are On First Looking into Chapman’s Homer (‘Chapman’s Homer’) and La Belle Dame Sans Merci (‘La Belle’) both written by John Keats. Firstly, it is worthwhile considering the form of each poem. ‘Chapman’s Homer’ is Petrarchan sonnet, which is one octave and turn of thought at the Sestet. The octave quoting â€Å"Yet did I neverRead MoreShakespeare s Sonnet 116, La Belle Dame Sans Merci, My Last Duchess And Three Others?2245 Words   |  9 PagesHow is love presented/explored in the poems Sonnet 116, La Belle Dame Sans Merci, My Last Duchess and three others? (Intro) Love is a constant theme explored in English Literature and can be presented through a variety of connotations, such as romantic, sexual and possessive. The poems Sonnet 116, La Belle Dame Sans Merci and My Last Duchess all portray these notions. Sonnet 116 presents a real, romantic and everlasting love, as the poem explores the meaning of love in its most ideal form. This is

The Tides a Poetry Analysis Free Essays

During the Romantic Period of literature, William Cullen Bryant created the brilliant poem, â€Å"The Tides. † This specific poem is the story of watching the tides change. Most of Bryant’s works are nature-oriented and take advantage of multiple literary terms. We will write a custom essay sample on The Tides: a Poetry Analysis or any similar topic only for you Order Now â€Å"The Tides† has a significant meaning, several romantic elements, and uses many literary devices. The general interpretation of â€Å"The Tides† is about what occurs when the tides change. Bryant uses great description in characterizing the violent seas at high tide. Norbert Krapf analyzed this poem and described the water becoming mysterious, not still and pond-like. Krapf 6) The poet gives the water violent characteristics. â€Å"His imagination transforms the scene into an image of limitation and imprisonment† (Krapf 7). The poem begins as a calm, serene ocean. Increasingly throughout the story, waters become more violent marking as the change of the tides from low to high. The meaning of â€Å"The Tides† can also be very deep. As the change to high tide strikes, the sea relieves its stress and releases. Humans go through the exact same thing by relieving stress. Norbert Krapf also writes that â€Å"The Tides† is powerful and the sea yearns for release. (Krapf 7) William Cullen Bryant wrote â€Å"The Tides† during the Romantic Era. Bryant gave this poem many Romantic qualities. Describing the sea before and during high tide sees the attitude of â€Å"longing for the past† While the sea is becoming violent, there is a sense of the waters wanting to become as serene as they were during low tide. The â€Å"love for the natural landscape† is described throughout the entire duration of the poem. The narrator depicts a violent scene of the tides as they change into a beautiful scene of nature. Bryant depicts the beauty of the sea and his appreciation for the ocean. The â€Å"concern for individual freedom† is also a romantic attitude seen in â€Å"The Tides. † The ocean waters are described as imprisoned and wanting to relieve their stress. When the tides officially change, the sea becomes free and releases all of its stress. Many literary terms and devices are observed while reading â€Å"The Tides. † William Cullen Bryant writes this poem starting with iambic pentameter and changes to iambic tetrameter. This poem is also written in ten quatrains. The rhyme scheme ABAB is present in â€Å"The Tides. † Personification is seen many times in this poem such as in stanza eight. Bryant describes the ocean’s water as a prisoner yearning for release. Run-on lines are used throughout the poem. â€Å"And, with a sullen moan, abashed, they creep/ Back into his inner caves† (Lines 23-24) is an example of a run-on line. â€Å"The Tides convey through impressionistic imagery a desire to escape the pull of cosmic forces. † (Muller 254) Imagery is used heavily in this poem. William Cullen Bryant’s use of imagery creates a vivid picture of the tides changing. The tones of this poem are beauty, strength, violence, and serenity. The tides wish for peace and serenity, and therefore yearn for the low tide to come again. This is the theme of â€Å"The Tides. † William Cullen Bryant’s diction is seen by his very descriptive words, his rhyme scheme, and his love for nature’s beauty. The literary devices and themes, romantic elements, and general meaning of William Cullen Bryant’s poem â€Å"The Tides† characterize this time period’s writing style. Bryant creates a beautiful piece of literature that causes the reader to think about the different â€Å"thoughts† of a wave when the tides are changing. The love of nature is a romantic element that is depicted many times in this poem. This gives the poem a very Romantic feeling. The imagery Bryant uses does a brilliant job of giving the reader a depiction of the tides at its break. â€Å"The Tides† is a beautiful work by Bryant and a perfect example of a Romantic poem. Works Cited Krapf, Norbert. â€Å"William Cullen Bryant’s Roslyn Poems. † Under an Open Sky, Poets on William Cullen Bryant. New York: The Stone House Press, 1986. Muller, Gilbert H. William Cullen Bryant: Author of America. Albany: State University of New York, 2008. How to cite The Tides: a Poetry Analysis, Essay examples

Theoretical Foundations of Accounting for Rozycki - myassignmenthelp

Question: Discuss about theTheoretical Foundations of Accounting for Dodd and Rozycki. Answer: Introduction The accounting researchers are placing emphasis on conducting researches on various contemporary accounting issues for developing a deep insight into them. The contemporary accounting issue refers to the current topics evolved in the accounting field that has caused large scale changes in the respective field. Thus, as such it is essential for the accounting professional to develop an adequate knowledge of these accounting concepts for their effective implementation and adoption. There are many accounting issues that are evolving in the present business environment that will have a significant impact on the accounting professionals such as increasing demand to skilled professionals, globalization, control of fraudulent accounting activities and many others (Walton, 2011). In this context, the present research report is developed for analyzing the contemporary accounting issue of usefulness of current accounting framework in meeting the needs of financial reports users. Background The International Accounting Standards Board (IASB) has established the conceptual accounting framework for defining the fundamental concepts that guides the development and preparation of the general purpose financial statements. The conceptual accounting framework seeks to meet the needs and expectations of external users such as investors and creditors through providing them high quality financial reports. Aims and Objectives of Research The main aim of the research study is to evaluate and examine the effectiveness of conceptual accounting framework in developing high-quality financial reports as per the interests of end-users. In this regard, these are the following objectives of the research study: To develop an insight into the various qualitative characteristics of conceptual accounting framework To examine its usefulness in meeting the objectives of general purpose financial reports Research Questions The main research question that the overall research study will aim to address is How conceptual accounting framework for financial reports in is effectives in satisfying the interests of users? Literature Review Wolk, Dodd and Rozycki (2012) stated that the conceptual accounting framework is developed on the basis of normative theory of accounting. The theory provides guidelines to the accountants regarding the ways of practicing accounting in managing the financial activities of an entity. The theory has stated that the major role of accounting theory is to provide suggestions to the accountants regarding the adequate accounting approaches to be adopted for resolving a particular problem. The theory has stated the qualitative characteristics that should be possessed by financial information for meeting the needs and expectations of the end-users. The qualitative characteristics are relevance, understandability, comparability and reliability. These characteristics have laid to the foundation of conceptual accounting framework that seeks to identify the objectives of financial reporting. As per the normative theory, the conceptual accounting framework provided fundamental and some enhanced qu alitative characteristics that financial information should possess. The characteristics provide guidance to the accounting experts in development of high-quality financial reports as argued by the normative theory of accounting. Thus, it can be said that conceptual accounting framework is mainly developed for meetings the needs of users of financial reports (Wolk, Dodd and Rozycki, 2012). As per the information gained from Conceptual Framework for Financial Reporting 2010 (2010), the framework as per the normative accounting theory provides the general purpose financial reporting objectives of disclosing all the necessary information required in decision-making process of end users. The primary users of financial reports are present and future investors, creditors and lenders that need to obtain the financial information of an entity for making decisions relating to purchasing or selling their equity and debt instruments. As such, the framework has provided that the main aim of developing financial reports is to protect the interests of its primary users so that they are able to take error-free decisions regarding their investment. Thus, the accounting professionals in developing financial reports should meet some qualifying characteristics to ensure the development of high quality financial statements. The conceptual accounting framework has stated two fundamental an d some enhanced qualitative characteristics that financial information disclosed by an entity should possess. Mir and Nekoueizadeh (2015) stated that the fundamental qualitative characteristics of financial information are relevance and faithful presentation. The relevance characteristics states that financial information disclosed should possess both a predictive and confirmatory value. The predictive value should be able to provide an estimate of the future growth of an entity while confirmatory one should disclose information relating to its present financial condition. The faithful presentation of financial information ensures that it should be complete, neutral and error-free. In addition to these characteristics, there are some enhancing qualitative characteristics to be possessed by financial information. These are comparability, verifiability, timeliness and understandability. The comparability of financial information means that it should be comparable with the results of previous years for assessing the increase in financial growth in the current year. The verifiability states that financial information should accurately depict the economic facts and figures related to it. Also, timeliness means that the information should be available to the decision-makers timely and should be simple and easy to interpret as per the understandability principle (Mir and Nekoueizadeh, 2015). As per the Hoffman (2016), these all are the characteristics that should be possessed by financial information disclosed by an entity to effectively meet the end-users requirements and are prescribed by normative theory of accounting. In addition to this, the conceptual accounting framework has also provided the definition, recognition and measurement of elements of financial statements such as assets, liabilities, equity, income and expenses. These financial elements depict the accounting transactions of an entity as per the IASB framework. The framework has regarded assets, liability and equity to state the financial position of an entity in its balance sheet. On the other hand, the financial elements reflecting the financial performance in the income statement of an entity are income and expenses. The asset refers to tangible and intangible resources of an entity while liabilities represents its financial obligations that it is expected to meet in short and long-term period of tim e. The equity proportion is the remaining resources of an entity while meeting all the liabilities. On the other hand, income represents the economic benefits achieved by an entity while expenses relates to the depletion of equity incurred during a reporting period. The financial statements are recognized in the balance sheet and income statement through meeting the definition provided in the conceptual accounting framework for each element. The criteria for recognition of these elements as per the framework are that they should be stated in the financial statement only when there is an expected economic benefit associated with these elements. Also, the value can be assessed accurately by an entity. Also, as per the framework the financial elements are measured during financial reporting through the use of different methods such as historical cost, current cist, net realizable value and present value (Hoffman, 2016). Hussey and Ong (2017) stated that the conceptual accounting framework as directed by IASB need to be followed by all the reporting entities across the world. The AASB (Australian Accounting Standards Board) has also emphasized all the business entities in the country for complying with the conceptual accounting framework as stated by IASB. This can be demonstrated form examining the financial reports of different business entities operating in Australia. For example, the annual reports of Wesfarmers Limited states that it effectively complies with the principles of conceptual accounting framework. The annual reports are prepared in accordance with the AASB and IFRS standards so that it meets the needs of end-users adequately. The financial statements provide relevant, complete, understandable and comparable information as per the conceptual accounting framework. The company has effectively disclosed the accounting policies adopted in developing financial statements in notes to statem ents section. The particular accounting methods adopted for identification, recognition and measurement of different financial elements are also discussed in detail in the financial reports of the company (Wesfarmers: Annual Report, 2016). According to Horngren et al. (2012), there are some debates relating to the usefulness of conceptual accounting framework in meeting the needs of end-users among the accounting professionals. There are some limitations to its use that have restricted its usefulness in developing high quality financial reports. The major difficulty in establishing the conceptual framework is that it is very complicated and therefore the accounting professionals are not able to effectively meet its various aspects. The development of financial reports as per the conceptual accounting framework is also time-consuming and therefore the accounting experts find it very difficult to effectively implement during the preparation of financial statements (Horngren et al., 2012). Kabalski (2009) stated that the framework is based largely on normative theory of accounting and thus it is difficult for the accounting professionals to bring forward new ideas through its use as it is based on rigid principles. The ac counting professionals also face problems in obtaining congruence between its nature of business activities and the accounting principles of conceptual framework at the time of developing financial reports. Also, it only aims to protect the interest of some users of financial reports and does not meet the expectations of other users such as consumers, government and social groups. Therefore, the IASB should aim to overcome all these limitations of conceptual accounting framework for promoting its larger use in developing quality financial reports as per the needs of users (Kabalski, 2009). Research Approach Research methodology is very significant for any research as it lays down the path to complete the research project in the successful manner. It is provides the smooth platform to carry out the proceeding of the research work. It is true that there is need of guiding map for organizing, arranging and conducting the research process to complete the study. After discussing the research topic in detail under literature review section, there is need to collect some data in order to support it so that research objectives can be completed. There are multiple sections of the research methodology like research approach, research design, data collection method etc (Fink 2005). The proper understanding of the research objectives will help to select the most appropriate research approach. There are two main research approaches, inductive and deductive research approach. Inductive research approach collects information related to the specific parts of the research topic after that analyzed to make the general observation (Fowler 2002). On the other hand, deductive approach is similar to top down approach where information collected as general and after that specific conclusion is made to approach at definite conclusion. In this research report information is needed to analyse how conceptual framework helps to improve the quality of the financial information to meet the expectations of the users of the annual report. So here it is important to analyse how the annual reports of various companies are being prepared to maintain quality of the financial information. Therefore inductive research approach is needed to research for the specific information and then c ollective decision will be taken on the basis of such information (Gillham 2000). Explorative research design has been used in this research process as it seems most suitable and profound for this study. The selected research design is useful in collecting the required information and also to investigate them in detail (Crowther Lancaster 2008). The techniques and tools required to collect the data and information is called as the research methods. The methods used to collect and interpret the data are known as the research methods (Karami 2007). The research methods are used to collect both forms of data i.e. qualitative and quantitative data. In this research only qualitative research data has been explored and research methods are applied in accordance with it. In this research study only secondary information is collected from publically available data sources (Kimmel 2007). As there is need to analyse the how conceptual framework is worth needed to present the qualitative information in the financial reports, therefore various information on International Accounting Standards website and various annual reports of companies in Australia are being examined to make proper opinion on the given research topic. So it can be said that information has been gathered through secondary sources using the online websites sources and some literature sources like books and journals. Data collected has been analyzed through conducting secondary analysis like literature review (Denzin Lincoln 2000). There are many ethical issues related to the research work such as reliability of the online sources used and copyright. So due consideration has been taken to avoid the ethical issues such as proper referencing has been done to give credit to the information sources authors or concerned entity (Johnson Duberley 2000). Results The overall research project has helped in developing an insight into the importance of conceptual accounting framework during the preparation of financial reports. The research report has indicated that conceptual accounting framework has identified and developed the objective of general purpose financial reports. The framework is mainly designed to meet the needs of primary users of financial reports that are its present and future investors and creditors. The framework is developed on the basis of normative theory of accounting that has identified and developed the qualitative characteristics of conceptual accounting framework. The framework has stated the accounting procedures in identifying and measuring the different financial elements of the financial reports. Thus, its use is helping the investors largely to easily understand and interpret the financial information without much analysis and as such largely beneficial for them. Discussion The research report has stated that conceptual accounting framework is necessary to be adopted for business entities around the world in developing high quality financial reports. This is done through providing the objective of general purpose financial reports that is to satisfy the needs of primary users of financial reports that are analysts and investors as discussed in the research report. The framework has provided the qualitative characteristics that financial information should possess for meeting the primary users expectations. The qualitative characteristics are based on the normative accounting theory that is mainly developed in order to provide suggestions to the accounting professionals for quality financial reporting (Pietra, McLeay and Ronen, 2013). The theory is based on morality grounds and aims to describe the economic future of a company based on the subjective assumptions. Thus, as such the conceptual accounting framework also aims to incorporate the use of ethica l principles in developing the financial reports so that users gain faithful and neutral financial information. The conceptual accounting framework qualitative characteristics thus seek to develop a code of conduct for the accounting professionals so that financial formation disclosed in its true sense without any manipulation (Sheridan, 2016). The conceptual accounting framework though is adopted by various accounting boards such as AASB but yet its effective adoption is impacted by various difficulties as stated in the research report. The major problem in this context is complex nature of conceptual accounting framework and therefore accounting professionals find it difficult to meet the varying aspects of the framework. The developing nations are still founding it difficult to adopt the conceptual accounting framework due to significant cost and time required for it implementation (Mintz, 2013). Conclusion It can be summarized from the discussion held in the research report that conceptual accounting framework is providing to be extremely beneficial for the primary users. This is because the financial information presented through its use is reliable, comparable, and understandable and is free from nay biasness and errors. However, the IASB should overcome the significant difficulties faced by different boards across the word in its effective implementation for providing benefits to all the primary users across the world. References Conceptual Framework for Financial Reporting 2010. 2010. [Online]. Available at: https://www.iasplus.com/en/standards/other/framework [Accessed on: 11 October, 2017]. Crowther, D. Lancaster, G. 2008. Research Methods: A Concise Introduction to Research in Management and Business Consultancy. 2nd ed. Oxford: Butterworth-Heinemann. Denzin, N. Lincoln, Y. 2000. A Handbook of Qualitative Research. 2nd ed. London: Sage. Fink, A. 2005. How to Conduct Surveys: a Step by Step Guide. 3rd ed. London: Sage. Fowler, F.J. 2002. Survey Research Methods. 3rd ed. London: SAGE. Gillham, B. 2000. Developing a Questionnaire. London/New York: Continuum. Hoffman, C.W. 2016. Revising the Conceptual Framework of the International Standards: IASB Proposals Met with Support and Skepticism. 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