Conceptual Framework for Financial Reporting 2010

Maria Paula Pinzon
Mind Map by Maria Paula Pinzon, updated more than 1 year ago
Maria Paula Pinzon
Created by Maria Paula Pinzon about 6 years ago
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Conceptual Framework for Financial Reporting 2010
  1. Introduction
    1. Purpose and status
      1. Scope
      2. Chapters
        1. The objective of general purpose financial reporting
          1. The reporting entity
            1. to be added
            2. Qualitative characteristics of useful financial information
              1. The Framework (1989)
                1. Underlying assumption
                  1. The elements of financial statements
                    1. Recognition of the elements of financial statements
                      1. Measurement of the elements of financial statements
                        1. Concepts of capital and capital maintenance
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