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| 1. ''International Financial Reporting Standards''.
| | #Based in, or relating to, another country. |
| | #More narrowly, relating to foreign countries which need a sea crossing to reach physically. |
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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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| | | ==See also== |
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| | *[[Foreign tax credit]] |
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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 == | |
| * [[Financial reporting]] | |
| * [[International Accounting Standards]]
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| * [[International Financial Reporting Standards]]
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| [[Media:IFRS_conceptual-framework-project-summary.pdf| Download - 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 09:54, 28 March 2016
- Based in, or relating to, another country.
- More narrowly, relating to foreign countries which need a sea crossing to reach physically.
See also
