Conceptual Framework for Financial Reporting

Chapter 1. The objective of general purpose financial reporting. Chapter 2. Qualitative characteristics of useful financial information. Chapter 3. Financial statements and the reporting entity. Chapter 4. The elements of financial statements. Chapter 5. Recognition and derecognition. Chapter 6...

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Hovedforfatter: The International Financial Reporting Standards Foundation
Sprog:eng
Udgivet: The International Financial Reporting Standards Foundation 2024
Online adgang:https://opac.tvu.edu.vn/pages/opac/wpid-detailbib-id-46553.html
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Thư viện lưu trữ: Trung tâm Học liệu – Phát triển Dạy và Học, Trường Đại học Trà Vinh
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Summary:Chapter 1. The objective of general purpose financial reporting. Chapter 2. Qualitative characteristics of useful financial information. Chapter 3. Financial statements and the reporting entity. Chapter 4. The elements of financial statements. Chapter 5. Recognition and derecognition. Chapter 6. Measurement. Chapter 7. Presentation and disclosure. Chapter 8. Concepts of capital and capital maintenance