Conceptual framework: Difference between revisions
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imported>Doug Williamson (Expand second definition.) |
imported>Doug Williamson m (Categorise.) |
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* [[International Accounting Standards]] | * [[International Accounting Standards]] | ||
* [[International Financial Reporting Standards]] | * [[International Financial Reporting Standards]] | ||
[[Category:Knowledge_and_information_management]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 10:32, 2 May 2018
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.
