The Conceptual Framework for Financ

The Conceptual Framework for Financial Reporting (revised 2014) superseded Accounting Framework
(revised 2009) effective 15 October 2014. Principles stated in this Conceptual Framework are consistent
with those of the Conceptual Framework for Financial Reporting that was issued by the International
Accounting Standards Board (IASB). This article describes underlying principles of the Conceptual
Framework for Financial Reporting including the objective of general purpose financial reporting and
qualitative characteristics of useful financial information, and discusses key different issues between the
Conceptual Framework for Financial Reporting and Accounting Framework

ผลลัพธ์ (อังกฤษ) 2:

The Conceptual Framework for Financial Reporting (the 2,014th revised) superseded Accounting Framework
(revised the 2,009th) effective 15 October 2014. Principles stated in this Conceptual Framework are consistent
with those of the Conceptual Framework for Financial Reporting that was issued by the International
Accounting Standards Board (IASB. ). This Article describes underlying principles of the Conceptual
Framework for Financial Reporting including the Objective of Financial Reporting and general purpose
qualitative characteristics of useful Financial information, and discusses different Key issues between the
Conceptual Framework for Financial Reporting and Accounting Framework.