Class notes
FAC 2601 The Conceptual Framework for Financial Reporting notes.
- Course
- Institution
FAC 2601 The Conceptual Framework for Financial Reporting notes. What is the Framework? • Sets out the objec7ves & concepts – that underlie the prepara7on & presenta7on of – general purpose financial statements for external users. (Framework par 1) • Provides a theore7ca...
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