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Conceptual Framework for Financial Reporting - …
March 2018 Conceptual Framework for Financial ReportingIFRS Conceptual FrameworkConceptual Frameworkfor Financial ReportingConceptual Framework for Financial Reportingis issued by the International Accounting Standards Board(Board).Disclaimer:To the extent permitted by applicable law, the Board and the ifrs Foundation(Foundation) expressly disclaim all liability howsoever arising from this publication or anytranslation thereof whether in contract, tort or otherwise to any person in respect of anyclaims or losses of any nature including direct, indirect, incidental or consequential loss,punitive damages, penalties or contained in this publication does not constitute advice and should not besubstituted for the services of an appropriately qualified for this part: 978-1-911040-90-3 ISBN for complete publication (two parts): 978-1-911040-89-7 Copyright 2018 ifrs FoundationAll rights reserved. Reproduction and use rights are strictly limited.
Conceptual Framework for Financial Reporting is issued by the International Accounting Standards Board (Board). Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation
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