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Conceptual Framework for Financial Reporting 2018 (IFRS Framework) financial reporting section c



This is just the short executive summary of The Conceptual Framework as issued in 2018 and does NOT replace the full standard – you can see the full text on IFRS Foundation’s website.
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Conceptual Framework for Financial Reporting 2018 (IFRS Framework)

Conceptual Framework for Financial Reporting 2018 (IFRS Framework)

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Conceptual Framework for Financial Reporting 2018 (IFRS Framework)
financial reporting section c
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30 thoughts on “Conceptual Framework for Financial Reporting 2018 (IFRS Framework) financial reporting section c”

  1. 1:05 Chapter 1: The objective of General Purpose Financial Accounting
    2:14 Chapter 2: Qualitative Characteristics of Useful Financial Information
    3:45 Chapter 3: Financial Statements and the Reporting Entity
    5:51 Chapter 4: The Elements of Financial Statements
    6:23 Chapter 5: Recognition and Derecognition
    7:21 Chapter 6: Measurement
    8:29 Chapter 7: Presentation and Disclosure
    9:14 Chapter 8: Concepts of Capital and Capital Maintenance

  2. Thanks v much Silvia for great presentation. A question sometimes I confuse when I read from IFRS I only see one underlying assumption: Going concern. However i see in financial accounting book who has 5 assumption (going concern, periodicity, accrual basis, monetary unit, and economic entity). Could you help me on this? Thank you

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