Conceptual framework

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Revision as of 08:35, 2 May 2018 by imported>Doug Williamson (Create page. Source: IFRS webpage https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/)
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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.


See also