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3144120
Conceptual Framework for Financial Reporting 2010
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Mind Map by
Maria Paula Pinzon
, updated more than 1 year ago
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Created by
Maria Paula Pinzon
almost 9 years ago
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Resource summary
Conceptual Framework for Financial Reporting 2010
Introduction
Purpose and status
Scope
Chapters
The objective of general purpose financial reporting
The reporting entity
to be added
Qualitative characteristics of useful financial information
The Framework (1989)
Underlying assumption
The elements of financial statements
Recognition of the elements of financial statements
Measurement of the elements of financial statements
Concepts of capital and capital maintenance
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