This module covers the scope and basic concepts by which financial statements are prepared under the revised Conceptual Framework for Financial Reporting and its application in practice. The revised Conceptual Framework for Financial Reporting has an effective date of 1 Januray 2020 (early application permitted) for preparers that use the Conceptual Framework for Financial Reporting to develop accounting policies when no IFRS Standard applies to a particular transaction. By completion of this module, you will be able to:
The duration of this module is about 1.5 hours and there is an assessment at the end of the module to test your knowledge.
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