Conceptual framework: Difference between revisions
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imported>Doug Williamson (Attach summary document.) |
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[[Media:IFRS_conceptual-framework-project-summary.pdf| Download - IFRS Conceptual Framework 2018]] | [[Media:IFRS_conceptual-framework-project-summary.pdf| Download - IFRS Conceptual Framework Project Summary 2018]] | ||
[[Category:Knowledge_and_information_management]] | [[Category:Knowledge_and_information_management]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 16:15, 4 February 2019
1. International Financial Reporting Standards.
The Conceptual Framework for Financial Reporting, which 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
