Don's column: Revised conceptual framework for financial reporting (Part 1)
In March 2018, the International Accounting Standards Board (IASB) issued the revised Conceptual Framework for Financial Reporting (CF 2018) after five years of deliberation since the Discussion Paper was first issued. CF 2018 is immediately applicable to the IASB and International Financial Reporti...
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2018
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| Online Access: | https://ink.library.smu.edu.sg/soa_research/1733 https://ink.library.smu.edu.sg/context/soa_research/article/2760/viewcontent/REVISED_CONCEPTUAL_FRAMEWORK_FOR_FINANCIAL_REPORTING.pdf |
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| Institution: | Singapore Management University |
| Language: | English |