Sumana G Rao
asked 11 months ago
What does IFRS Conceptual Foundations of Financial Statements includes?
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Doel Mehra
answered 11 months ago
Conceptual Foundations of Financial Statements.
- – The objective of financial reporting;
- – The main assumptions;
- – Qualitative characteristics of financial reporting;
- – Elements of Financial Statements: recognition and measurement;
- – Concepts of capital.
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