Difference between revisions of "Conceptual framework"

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== See also ==
 
== See also ==
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* [[Accounting concepts]]
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* [[Faithful representation]]
 
* [[Financial reporting]]
 
* [[Financial reporting]]
 
* [[International Accounting Standards]]
 
* [[International Accounting Standards]]
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* [[Neutrality]]
 
* [[Neutrality]]
 
* [[Prudence]]
 
* [[Prudence]]
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* [[Relevance]]
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* [[Stewardship]]
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* [[Substance over form]]
  
  

Latest revision as of 12:22, 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


Other links

IFRS Conceptual Framework Project Summary 2018