Financial Accounting A (FACT7311)

Rosebank College

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The conceptual framework for financial reporting

Class notes

The conceptual framework for financial reporting
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3

June 2022

2021/2022
The Conceptual Framework elaborates on the basics of financial reporting and is the foundation on which the International Financial Reporting Standards (IFRS) are built. IFRS is a set of accounting rules and procedures to ensure consistency. Most countries have adopted IFRS to standardise accounting processes and reporting. The Conceptual Framework also assists entities to develop their own accounting policies, in instances where there aren’t any applicable existing IFRS standards. Financial...
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Financial Accounting A (FACT7311)

Rosebank College

The conceptual framework for financial reporting