Conceptual framework and knowledge system. The "knowledge system" is a collection of our existing knowledge, most of which are acquired. It can be said that the "conceptual framework" is a priori and the "knowledge system" is a posteriori.
Extended data
First, the name of the conceptual framework, the United States and other countries call it "financial accounting conceptual framework", Canada calls it "financial reporting conceptual framework", the International Accounting Standards Committee calls it "financial reporting conceptual framework" and the United Kingdom calls it "financial reporting concept". Although the names are different, these conceptual frameworks are all related to the confirmation, measurement and disclosure of corporate financial reporting information.
Second, although the understanding of financial information users and the information they need is not exactly the same in accounting circles in different countries, most countries or accounting organizations regard the information needs of investors, creditors and their investment and credit decisions as the main objectives of financial reports.
Baidu encyclopedia-conceptual framework