CFA考试
报考指南考试报名准考证打印成绩查询备考资料考试题库

重置密码成功

请谨慎保管和记忆你的密码,以免泄露和丢失

注册成功

请谨慎保管和记忆你的密码,以免泄露和丢失

What's the meaning of IASB conceptual framework?

帮考网校2020-10-12 16:01:50
|
The IASB conceptual framework is a set of guidelines and principles that guides the development of International Financial Reporting Standards (IFRS). It provides a common understanding of the nature, purpose, and limitations of financial reporting, and outlines the fundamental concepts that underpin the preparation and presentation of financial statements. The framework covers topics such as the objective of financial reporting, the qualitative characteristics of financial information, the elements of financial statements, and the measurement and recognition of assets, liabilities, income, and expenses. The IASB conceptual framework serves as a foundation for the development of IFRS, and helps to ensure consistency and comparability in financial reporting across different jurisdictions and industries.
帮考网校
|

推荐视频

推荐文章