Conceptual framework and Trend: Difference between pages

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imported>Doug Williamson
(Create page. Source: IFRS webpage https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/)
 
imported>Doug Williamson
(Expand for bubbles, crashes and rational expectations.)
 
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1. ''International Financial Reporting Standards''.
Market conditions under which there is believed to be a greater probability that a subsequent price movement will be in the same direction as the previous period's price movement (rather than in the opposite direction).


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.
Extended trends lead to bubbles and crashes.
 
 
2.
 
Similar overarching guidelines in other contexts.




== See also ==
== See also ==
* [[International Accounting Standards]]
* [[Adaptive expectations]]
* [[International Financial Reporting Standards]]
* [[Bubble]]
* [[Correction]]
* [[Crash]]
* [[Efficient market hypothsis]]
* [[Mean reversion]]
* [[Overshooting]]
* [[Random walk]]
* [[Rational expectations]]
* [[Trend analysis]]

Revision as of 09:09, 2 May 2018

Market conditions under which there is believed to be a greater probability that a subsequent price movement will be in the same direction as the previous period's price movement (rather than in the opposite direction).

Extended trends lead to bubbles and crashes.


See also