Welcome to the Conceptual Framework for Financial Reporting (the 2010 Conceptual Framework) e-learning module

This module covers the scope and basic concepts by which financial statements are prepared under Conceptual Framework and its application in practice. By completion of this module, you will be able to:

  • Identify the objective of financial reporting
  • Describe the qualitative characteristics of useful financial information
  • Describe the definition, recognition and measurement of the elements from which financial statements are constructed.

The duration of this module is about 45 minutes and there is an assessment at the end of the module to test your knowledge.

Please click Download button to download the module.

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