The IASB Conceptual Framework for Financial Reporting (as released in 2010), removed 'stewardship'. It was reinstated in 2018. Stewardship in this context relates to: O a. the relevance of performance, financial position, funding and investing, and compliance. O b. how closely the information provided in the financial report reflects the concerns of the reporting entity's management. O c. how efficiently and effectively the reporting entity's management has discharged its responsibilities to use the entity's economic resources. O d. whether the information is comparable, verifiable, timely and understandable.

The IASB Conceptuol Fromework for Financial Reporting (as released in 2010), removed 'stewardship'. It was reinstated in 2018. Stewardship in this context relates to: a. the relevance of performance, financial position, funding and investing, and compliance. b. how closely the information provided in the financial report reflects the concerns of the reporting entity's management. c. how efficiently and effectively the reporting entity's management has discharged its responsibilities to use the entity's economic resources. d. whether the information is comparable, verifiable, timely and understandable