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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Detalhes bibliográficos
Autor principal: The International Financial Reporting Standards Foundation
Idioma:eng
Publicado em: The International Financial Reporting Standards Foundation 2024
Acesso em linha: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
Descrição
Resumo: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