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The Conceptual Framework for Financial Reporting: what are we talking about? – Part 3

Part three in the series, the author tackles Chapter 2 of the Conceptual Framework as promulgated by the IASB. The article talks about the Qualitative Characteristics of Financial Information and how they are to be applied, as well as the pervasive cost constraint on financial information.

Thu, 18 Feb 2021 09:21:53 GMT

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509 views

13.28-minute read

The Conceptual Framework for Financial Reporting: what are we talking about? – Part 2

Part two in the series, the author tackles Chapter 1 of the Conceptual Framework for Financial Reporting as promulgated by the IASB. The focus is on the Objectives and Limitations of Financial Reporting; as well as an Entity's Resources and the Claims against the entity.

Thu, 18 Feb 2021 09:07:14 GMT

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271 views

17.615-minute read

The Conceptual Framework for Financial Reporting: what are we talking about? – Part 1

In his debut article, the author explores the Conceptual Framework for Financial Reporting as promulgated by the International Accounting Standards Board (IASB). How the framework came to be and how it has evolved over time, as well as what the use of the framework is, are touched upon.

Tue, 12 Jan 2021 13:40:49 GMT

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656 views

10.875-minute read

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The Conceptual Framework for Financial Reporting: what are we talking about? – Part 3

The Conceptual Framework for Financial Reporting: what are we talking about? – Part 2

The Conceptual Framework for Financial Reporting: what are we talking about? – Part 1

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The Conceptual Framework for Financial Reporting: what are we talking about? – Part 1

The Conceptual Framework for Financial Reporting: what are we talking about? – Part 3

The Conceptual Framework for Financial Reporting: what are we talking about? – Part 2