Conceptual framework: Difference between revisions
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* [[International Accounting Standards]] | * [[International Accounting Standards]] | ||
* [[International Financial Reporting Standards]] | * [[International Financial Reporting Standards]] | ||
* [[Neutrality]] | * [[Neutrality]] | ||
* [[Prudence]] | * [[Prudence]] | ||
Revision as of 12:13, 29 October 2020
1. International Financial Reporting Standards.
The Conceptual Framework for Financial Reporting, sets out fundamental concepts for financial reporting and aims to ensure that Reporting Standards are conceptually consistent and that similar transactions are treated the same way.
2.
Similar overarching guidelines in other contexts, designed to encourage an analytical, structured approach to resolving problems by applying principles in a consistent way.
See also
- Faithful representation
- Financial reporting
- International Accounting Standards
- International Financial Reporting Standards
- Neutrality
- Prudence
- Relevance
- Stewardship
- Substance over form
