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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

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