The conceptual framework for financial reporting 2010 (Book, 2010) [WorldCat.org]
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The conceptual framework for financial reporting 2010

Author: International Accounting Standards Board.; IFRS Foundation.; International Accounting Standards Committee.
Publisher: London, U.K. : IFRS, 2010.
Edition/Format:   Print book : EnglishView all editions and formats
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: International Accounting Standards Board.; IFRS Foundation.; International Accounting Standards Committee.
ISBN: 9781907026690 190702669X
OCLC Number: 681954241
Notes: Cover title.
"September 2010."
Supersedes relevant paragraphs of: Framework for the preparation and presentation of financial statements / International Accounting Standards Committee. London : The Committee, 1989.
"When the conceptual framework project is completed, the Board will have a complete, comprehensive and single document called the Conceptual framework for financial reporting"--Text, p. 4.
Title of pamphlet: Conceptual framework for financial reporting, objective and qualitative characteristics : project summary and feedback statement.
Description: 66 pages ; 21 cm + 1 pamphlet (15 pages : color illustrations ; 21 x 30 cm)
Contents: Text: Chapter 1. The objective of general purpose financial reporting --
Chapter 3. Qualitative characteristics of useful financial information --
Chapter 4. The framework (1989) : the remaining text --
Approval by the Board of the Conceptual framework for financial reporting issued in September 2010 --
Basis for conclusions on Chapter 1 --
Basis for conclusions on Chapter 3 --
Table of concordance [how the contents of the Framework (1989) and the Conceptual framework 2010 correspond].
Other Titles: Conceptual framework for financial reporting, objective and qualitative characteristics.
Responsibility: International Accounting Standards Board.

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