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Conceptual Framework for Financial Reporting 2010

Maria Paula Pinzon Español

Mind map about Conceptual Framework for Financial Reporting 2010: purpose, scope, objective and reporting entity

Mind map: Conceptual Framework for Financial Reporting 2010

Contenido del mapa

Conceptual Framework for Financial Reporting 2010

  1. Introduction

    • Purpose and status
    • Scope
  2. 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

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