Financial Accounting A (FACT7311)
Rosebank College
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The conceptual framework for financial reporting
- Class notes • 3 pages • 2022
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The Conceptual Framework elaborates on the basics of financial reporting and is the foundation on which the International Financial Reporting Standards (IFRS) are built. IFRS is a set of accounting rules and procedures to ensure consistency. Most countries have adopted

IFRS to standardise accounting processes and reporting. The Conceptual Framework also assists entities to develop their own accounting policies, in instances where there aren’t any applicable existing IFRS standards. Financial...
Class notes
The conceptual framework for financial reporting
Last document update:
ago
The Conceptual Framework elaborates on the basics of financial reporting and is the foundation on which the International Financial Reporting Standards (IFRS) are built. IFRS is a set of accounting rules and procedures to ensure consistency. Most countries have adopted 
IFRS to standardise accounting processes and reporting. The Conceptual Framework also assists entities to develop their own accounting policies, in instances where there aren’t any applicable existing IFRS standards. Financial...
R150,00
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Fear of missing out? Then don’t!
Do you wonder why so many students wear nice clothes, have money to spare and enjoy tons of free time? Well, they sell on Stuvia! Imagine your study notes being downloaded a dozen times for R250 each. Every. Single. Day. Discover all about earning on Stuvia
Do you wonder why so many students wear nice clothes, have money to spare and enjoy tons of free time? Well, they sell on Stuvia! Imagine your study notes being downloaded a dozen times for R250 each. Every. Single. Day. Discover all about earning on Stuvia