Conceptual Framework英文资料.pdfVIP

Compiled FRAMEWORK Framework for the Preparation and Presentation of Financial Statements This compiled Framework applies to annual reporting periods beginning on or after 1 January 2009. Early application is permitted. It incorporates relevant amendments made up to and including 13 December 2007. Prepared on 11 September 2009 by the staff of the Australian Accounting Standards Board. Obtaining Copies of the Framework Compiled versions of the Framework, the original Framework and amending Standards (see Compilation Details) are available on