Conceptual framework: Difference between revisions
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== See also == | == See also == | ||
* [[Financial reporting]] | |||
* [[International Accounting Standards]] | * [[International Accounting Standards]] | ||
* [[International Financial Reporting Standards]] | * [[International Financial Reporting Standards]] | ||
Revision as of 16:26, 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
