Normative accounting theory has evolved by seeking to explain and prescribe certain rationale for the...
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Accounting
Normative accounting theory has evolved by seeking to explain and prescribe certain rationale for the way in which information is compiled within the financial report. One aspect of normative accounting theory advocates the use of a conceptual framework to guide the preparers of financial statements. You are required to discuss critically whether you think a global conceptual framework upholds the normative theoretical hypotheses.
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