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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.

SP1.2 The Conceptual Framework is not a Standard. Nothing in the Conceptual Framework overrides any Standard or any requirement in a Standard. This is consistent with the Australian Securities and Investments Commission Act 2001, section 227(1). SP1.3 To meet the objective of general purpose financial reporting, the Board may sometimes specify ...

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