Conceptual Framework for Financial Reporting
Author: IFRS Foundation
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Document Details
Title: Conceptual Framework for Financial Reporting
Author: IFRS Foundation
Description: The official IFRS Conceptual Framework (2018 revision) from the IFRS Foundation. Defines the objective of financial reporting, qualitative characteristics, elements of financial statements, recognition, measurement, and presentation.
Pages: 86
Size: 0.24 MB
Format: PDF