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1 Conceptual Framework - Lecture Notes PDF PDF

10 Pages·2020·English
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by ['Catherine Rivera']| 2020| 10 pages| English

About 1 Conceptual Framework - Lecture Notes PDF

This document summarizes key concepts from the IFRS Conceptual Framework related to the objectives and qualitative characteristics of financial reporting. It discusses the purpose and status of the Conceptual Framework, its objectives, components, and the objectives of general purpose financial statements. It also lists the qualitative characteristics of useful financial information, including relevance and faithful representation. Finally, it identifies the primary users of general purpose financial statements and the nature of such statements.

Detailed Information

Author:['Catherine Rivera']
Publication Year:2020
Pages:10
Language:English
Format:PDF
Price:FREE
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