Conceptual Framework

The Conceptual Framework for Financial Reporting ("the Conceptual Framework") describes the basic concepts that underlie the preparation and presentation of financial statements for external users.

The module "Conceptual Framework for Financial Reporting" provides an overview of the scope and principles covered in the Conceptual Framework.

Conceptual Framework for Financial Reporting (the 2010 Conceptual Framework) v15 Conceptual Framework for Financial Reporting (the 2018 Conceptual Framework) v20

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