A Standard sometimes contains requirements that depart from the Conceptual Framework. In such cases,

a. the requirements of the Conceptual Framework will prevail over those of the Standard.

b. the departure is explained in the 'Basis for Conclusions' on that Standard.

c. the entity's management shall formulate its own accounting policy and disregards both the requirements of the Conceptual Framework and the Standard.

d. A Standard should never depart from the Conceptual Framework.