IFRS - Framework

CPD hours:  1

The IFRS Conceptual Framework sets out the fundamental principles that underpin the preparation and presentation of financial statements. It explains the objective of financial reporting, the qualitative characteristics of useful information, and the definitions and recognition criteria for financial statement elements. The Framework provides consistency, comparability, and transparency, supporting both preparers and users of financial information, as well as guiding the IASB in its standard-setting activities.

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