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About Conceptual Framework Lecture Notes: The Framework at A Glance
The document discusses the International Accounting Standards Board's revised Conceptual Framework for Financial Reporting. It provides an overview of the framework, which establishes the concepts and objectives of general purpose financial reporting. The framework addresses topics such as the objective of financial reporting, qualitative characteristics of useful financial information, elements of financial statements, recognition and measurement concepts. The objective of financial reporting is to provide information useful to investors, lenders and other creditors for decision making. This includes information about a reporting entity's economic resources, claims against the entity, and changes in resources and claims over time.
Detailed Information
| Author: | ['nicole bancoro'] |
|---|---|
| Publication Year: | 2022 |
| Pages: | 11 |
| Language: | English |
| Format: | |
| Price: | FREE |
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