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principle-based mean of IFRS exam

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Dipankar asked about 1 year ago

What does principle-based mean of IFRS exam ?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 PRACHEETI answered about 1 year ago

  • There is overwhelming support for principle based accounting standards
  • But what does principle-based mean?
  • In this presentation – an IFRS requirement is principle-based only when it is consistent with the concepts in the IASB’s Conceptual Framework

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