Search results with tag "Qualitative characteristics"
Conceptual Framework for Financial Reporting
www.ifrs.orgConceptual Framework. Other aspects of the . Conceptual Framework —the qualitative characteristics of, and the cost constraint on, useful financial information, a reporting entity concept, elements of financial statements, recognition and derecognition, measurement, presentation and disclosure — flow logically from the objective.
AASB Conceptual Framework
www.aasb.gov.auAASB CONCEPTUAL FRAMEWORK 10 OBJECTIVE Introduction 1.1 The objective of general purpose financial reporting forms the foundation of the Conceptual Framework. Other aspects of the Conceptual Framework—the qualitative characteristics of, and the cost constraint on,
Concepts Statement No. 8 - FASB
www.fasb.orgConceptual Framework for Financial Reporting . Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information. Statement of Financial Accounting Concepts No. 8 . September 2010 . a replacement of FASB Concepts Statements No. 1 and No. 2
IASB issues the Conceptual Framework exposure …
www.ey.com3 June 2015 Applying IFRS – IASB issues the Conceptual Framework exposure draft In the existing Conceptual Framework’s section on qualitative characteristics