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About Conceptual Framework PPT 090719 PDF
The conceptual framework establishes fundamental accounting concepts and guides standard-setting. It has evolved since 1989 and now comprises chapters on objectives, qualitative characteristics, reporting entities, elements, and recognition and measurement concepts. The framework's objective is to provide financial information useful for decision-making. It outlines qualitative characteristics like relevance and faithful representation that make information more useful, and defines key elements like assets, liabilities, and income.
Detailed Information
| Author: | ['Sheena Oro'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 53 |
| Language: | English |
| Format: | |
| Price: | FREE |
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