Qualitative characteristics of useful financial information - Revision history

Doug: Replace broken link.

2024-12-25T20:29:57Z

Replace broken link.

← Older revision		Revision as of 20:29, 25 December 2024
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	== ~~External links~~ ==		== Other resources ==
	*[https://www.iasplus.com/en/standards/other/framework Conceptual framework for financial reporting - IAS Plus]		*[https://www.iasplus.com/en/standards/other/framework Conceptual framework for financial reporting - IAS Plus]
	*[~~[Media~~:~~IFRS_conceptual~~-framework-~~project~~-~~summary~~.pdf\|IFRS Conceptual Framework ~~Project Summary~~ 2018]]		*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/conceptual-framework-for-financial-reporting.pdf IFRS Conceptual Framework 2018]

			[[Category:Accounting,_tax_and_regulation]]
			[[Category:The_business_context]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:The_business_context]]		[[Category:The_business_context]]

imported>Doug Williamson: Italicize conceptual

2022-03-05T18:46:35Z

Italicize conceptual

← Older revision		Revision as of 18:46, 5 March 2022
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	''Financial reporting - International Financial Reporting Standards (IFRS) - Conceptual Framework for Financial Reporting (Conceptual framework) - International Accounting Standards Board (IASB).''		''Financial reporting - International Financial Reporting Standards (IFRS) - Conceptual Framework for Financial Reporting (Conceptual framework) - International Accounting Standards Board (IASB).''

	The financial reporting ~~Conceptual~~ framework identifies the fundamental qualitative characteristics of useful financial information as:		The financial reporting ''conceptual framework'' identifies the fundamental qualitative characteristics of useful financial information as:

	*Relevance, and		*Relevance, and
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	The ~~Conceptual~~ framework goes on to identify the following further characteristics as enhancing the usefulness of relevant and faithfully represented financial information:		The conceptual framework goes on to identify the following further characteristics as enhancing the usefulness of relevant and faithfully represented financial information:

	*Comparability		*Comparability

imported>Doug Williamson: Classify page.

2022-03-04T11:15:04Z

Classify page.

← Older revision		Revision as of 11:15, 4 March 2022
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	*[https://www.iasplus.com/en/standards/other/framework Conceptual framework for financial reporting - IAS Plus]		*[https://www.iasplus.com/en/standards/other/framework Conceptual framework for financial reporting - IAS Plus]
	*[[Media:IFRS_conceptual-framework-project-summary.pdf\|IFRS Conceptual Framework Project Summary 2018]]		*[[Media:IFRS_conceptual-framework-project-summary.pdf\|IFRS Conceptual Framework Project Summary 2018]]

			[[Category:Accounting,_tax_and_regulation]]
			[[Category:The_business_context]]

imported>Doug Williamson: Create page - source - IAS Plus - https://www.iasplus.com/en/standards/other/framework

2022-03-04T10:49:50Z

Create page - source - IAS Plus - https://www.iasplus.com/en/standards/other/framework

New page

''Financial reporting - International Financial Reporting Standards (IFRS) - Conceptual Framework for Financial Reporting (Conceptual framework) - International Accounting Standards Board (IASB).''

The financial reporting Conceptual framework identifies the fundamental qualitative characteristics of useful financial information as:

*Relevance, and

*Faithful representation.

The Conceptual framework goes on to identify the following further characteristics as enhancing the usefulness of relevant and faithfully represented financial information:

*Comparability
*Verifiability
*Timeliness, and
*Understandability.

== See also ==
* [[Accounting concepts]]
* [[Comparability]]
* [[Conceptual framework]]
* [[Faithful representation]]
* [[Financial reporting]]
* [[International Accounting Standards]]
* [[International Accounting Standards Board]] (IASB)
* [[International Financial Reporting Standards]] (IFRS)
* [[Neutrality]]
* [[Prudence]]
* [[Qualitative techniques]]
* [[Relevance]]
* [[Stewardship]]
* [[Substance over form]]
* [[Timeliness]]
* [[True and fair view]]
* [[Understandability]]
* [[Useful financial information]]
* [[Verifiability]]

== External links ==
*[https://www.iasplus.com/en/standards/other/framework Conceptual framework for financial reporting - IAS Plus]
*[[Media:IFRS_conceptual-framework-project-summary.pdf|IFRS Conceptual Framework Project Summary 2018]]