Conceptual_Framework_(2011)英文资料.pdfVIP

FINANCIAL REPORTING STANDARD The Conceptual Framework for Financial Reporting The Conceptual Framework was issued in February 2011 and it superseded the Framework for the Preparation and Presentation of Financial Statements. Conceptual Framework CONTENTS Paragraphs FOREWORD INTRODUCTION Purpose and status Scope CHAPTERS 1 The objective of general purpose financial reporting OB