2Conceptual Framework

  1. Introduction
  2. Conceptual Framework for Financial Reporting 2010
    1. Purpose and Status
    2. The Accounting Model
    3. The Objective of General-Purpose Financial Statements
    4. Qualitative Characteristics of Useful Financial Information
    5. The 1989 Framework: The Remaining Text
  3. Conceptual Framework Project
    1. 2013 Discussion Paper
    2. Exposure Draft—Conceptual Framework for Financial Reporting
      1. Chapter 1—The Objective of General Purpose Financial Reporting
      2. Chapter 2—Qualitative Characteristics of Useful Financial Information
      3. Chapter 3—Financial Statements and the Reporting Entity
      4. Chapter 4—The Elements of Financial Statements
      5. Chapter 5—Recognition and Derecognition
      6. Chapter 6—Measurement
      7. Chapter 7—Presentation and Disclosure
      8. Chapter 8—Concepts of Capital and Capital Maintenance
    3. Further Considerations Following the Issue of the Exposure Draft
      1. Chapter 1—The Objective of General Purpose Financial Reporting
      2. Chapter 2—Qualitative Characteristics of Useful Financial Information
      3. Chapter 3—Financial Statements and the Reporting Entity
      4. Chapter 4—The Elements of Financial Statements
      5. Chapter 5—Recognition and Derecognition
      6. Chapter 6—Measurement
      7. Chapter 7—Presentation and Disclosure
  4. Hierarchy of Standards
  5. IFRS Practice Statement Management Commentary
    1. Nature and Scope
    2. Principles
    3. Qualitative Characteristics
    4. Presentation
    5. Elements
  6. US GAAP Comparison

Introduction

The IASB inherited the IASC's Framework for the Preparation and Presentation of Financial Statements, which was issued in ...

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