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DipIFRS ACCA course - IASB Conceptual Framework No.3

DipIFRS ACCA course - IASB Conceptual Framework No.3


Frame Handles:


1. The objective of the financial report for general purposes.

2. Qualitative characteristics of useful financial information.

3. Financial statements and the reporting entity - issued in 2018.

4. Elements of financial statements

1. Recognition.

2. Derecognition.

3. Measurement.

4. Presentation.

5. Disclosure.

5. Concepts of capital and capital maintenance.




Thus, it can be said that the framework is divided into: 4 chapters !!


Chapter 1—The objective of financial reporting .. First Level

Chapter 2—Qualitative characteristics of useful financial information .. Second Level

Chapter 3—Financial statements and the reporting entity .. Third Level

Chapter 4—The elements of financial statements .. Fourth level



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