AASB Conceptual Framework

Conceptual Framework AASB May 2019 Conceptual Framework for Financial Reporting AASB Conceptual Framework 2 COPYRIGHT Obtaining a copy of this Conceptual Framework This Conceptual Framework is available on the AASB website: Australian Accounting Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7600 E-mail: Website: Other enquiries Phone: (03) 9617 7600 E-mail: COPYRIGHT Commonwealth of Australia 2019 This AASB Conceptual Framework contains IFRS Foundation copyright material. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to The National Director, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007. All existing rights in this material are reserved outside Australia.

The Conceptual Framework provides the foundation for Standards that: (a) contribute to transparency by enhancing the international comparability and quality of financial information, enabling investors and other market participants to make informed economic decisions. (b) strengthen accountability by reducing the information gap between the ...

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  Framework, Conceptual, Conceptual framework, The conceptual framework

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