Zusammenfassung der Ressource
Conceptual Framework for Financial
Reporting 2010
- Introduction
- Purpose and status
- Scope
- Chapters
- The objective of general
purpose financial reporting
- The reporting entity
- to be added
- Qualitative characteristics of
useful financial information
- The Framework
(1989)
- Underlying
assumption
- The elements of
financial statements
- Recognition of the
elements of financial
statements
- Measurement of
the elements of
financial statements
- Concepts of capital and
capital maintenance