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The International Accounting Standards Board (IASB) issued the revised Conceptual Framework for Financial Reporting (Conceptual Framework) a comprehensive set of concepts for financial reporting in
The International Accounting Standards Board (IASB) issued the revised Conceptual Framework for Financial Reporting (Conceptual Framework) a comprehensive set of concepts for financial reporting in March 2018. The framework became effective for preparers of financial information on or after 1 January 2020
Outline and briefly discuss the structure of the IASB's conceptual framework, identifying and discussing the benefits expected to be derived from the IFRS's conceptual framework revisions.
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