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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主要作者: The International Financial Reporting Standards Foundation
语言:eng
出版: The International Financial Reporting Standards Foundation 2024
在线阅读: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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总结: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