A Review of the Conceptual Framework for Financial Reporting

2014-01-14 15:56

The Conceptual Framework for Financial Reporting sets out the concepts that underlie the preparation and presentation of financial statements. The IASB’s preliminary view is that the primary purpose of the Conceptual Framework is to assist the IASB by identifying concepts that it will use consistently when developing and revising IFRSs.

Taggar: FAR tycker, Redovisning