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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Jezik: | eng |
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The International Financial Reporting Standards Foundation
2024
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Online pristup: | 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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Sažetak: | 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 |
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