1. Conceptual Framework The Conceptual Framework for Financial Reporting The Conceptual Framework was issued by the IASB in September 2010. It superseded the Framework for…

1. Conceptual Framework The Conceptual Framework for Financial Reporting The Conceptual Framework was issued by the IASB in September 2010. It superseded the Framework for…

Slide 1Sailendra Pattanayak, FAD International Monetary Fund Slide 2 Key Elements of an Accounting Framework Accounting basis – cash or accrual Budget classification and…

Accounting Regulation & the Conceptual Framework Chapter 1 Prepared by Kent Wilson and Ann Tarca Learning Objectives 1. Identify sources of regulation of financial reporting…

Conceptual Framework © IFRS Foundation A21 The Conceptual Framework for Financial Reporting The Conceptual Framework was issued by the IASB in September 2010. It superseded…

Conceptual Framework © IFRS Foundation A21 The Conceptual Framework for Financial Reporting The Conceptual Framework was issued by the IASB in September 2010. It superseded…

The Conceptual Framework for Financial Reporting The Conceptual Framework was issued by the International Accounting Standards Board in September 2010. It superseded the…