(Difference between pages)
imported>Doug Williamson |
imported>Administrator |
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| 1. ''International Financial Reporting Standards''.
| | Applies in some (non UK) countries to pay a percentage tax based on the difference of a taxpayer’s assets and liabilities. |
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| 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.
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| 2.
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| Similar overarching guidelines in other contexts, designed to encourage an analytical, structured approach to resolving problems by applying principles in a consistent way.
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| == See also == | | == See also == |
| * [[Accounting concepts]] | | * [[Capital gains tax]] |
| * [[Faithful representation]]
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| * [[Financial reporting]]
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| * [[International Accounting Standards]]
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| * [[International Financial Reporting Standards]]
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| * [[Neutrality]]
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| * [[Prudence]]
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| * [[Qualitative characteristics of useful financial information]]
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| * [[Relevance]]
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| * [[Stewardship]]
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| * [[Substance over form]]
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| * [[True and fair view]]
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| == External links ==
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| *[https://www.iasplus.com/en/standards/other/framework Conceptual framework for financial reporting - IAS Plus]
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| *[[Media:IFRS_conceptual-framework-project-summary.pdf|IFRS Conceptual Framework Project Summary 2018]]
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| [[Category:Knowledge_and_information_management]]
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| [[Category:Accounting,_tax_and_regulation]]
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Revision as of 14:21, 23 October 2012
Applies in some (non UK) countries to pay a percentage tax based on the difference of a taxpayer’s assets and liabilities.
See also
