Conceptual Framework for Financial Reporting
Standard setting process and leading organizations involved; parties interested in standards; pronouncements issued by standard setting bodies
The course is a comprehensive discussion of the Conceptual Framework for Financial Reporting issued by the International Accounting Standards Board in May 2018. Framework-based study of accounting is the recommended approach to build the conceptual foundation for understanding the principles and concepts behind the practice. Consisting of several modules, the framework provides guidance for the preparation of financial statements that will meet the information needs of primary users
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