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Article name & author

The Conceptual Framework for Financial Reporting

Author: International Financial Reporting Standards

Industry Group: All Industry Groups

Framework / Standard - 2010
This Conceptual Framework by IFRS sets out the concepts that underlie the preparation and presentation of financial statements for external users. There are many purposes of this Framework, including to assist preparers of financial statements in applying IFRSs and in dealing with topics that have yet to form the subject of an IFRS.
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Keywords: Disclosure/reporting
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