This is just the short executive summary of The Conceptual Framework as issued in 2018 and does NOT replace the full standard – you can see the full text on IFRS Foundation’s website.
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Table of Contents
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Conceptual Framework for Financial Reporting 2018 (IFRS Framework)
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Conceptual Framework for Financial Reporting 2018 (IFRS Framework)
financial reporting section c
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Thank you. best wishes from Sri Lanka
So what are the areas of conceptual framework just got confused
Thanks for understanding concepts very well, but I want to know some of differences between the 2010 concept and the 2018 concept.
Really helpful. Thanks a lot madam
Thank you so much for clear presentation.
apart from Tax Haven and Aggressive accounting has anyone got another reason why individuals breach conceptual framework?
Bodoh sedar sudah staff betul jam otk
1:05 Chapter 1: The objective of General Purpose Financial Accounting
2:14 Chapter 2: Qualitative Characteristics of Useful Financial Information
3:45 Chapter 3: Financial Statements and the Reporting Entity
5:51 Chapter 4: The Elements of Financial Statements
6:23 Chapter 5: Recognition and Derecognition
7:21 Chapter 6: Measurement
8:29 Chapter 7: Presentation and Disclosure
9:14 Chapter 8: Concepts of Capital and Capital Maintenance
Wow and what a wow. What an excellent logical and succent presentation
Thanks it's helpful
But it's for dipifr or for ACCA?
Good lecture n presentation of subject matter…
Very nice video first views
Maitabasa majahman
Great
Thank you for much!!!!
Appreciated, learnt alot with clear view of the new conceptual framework
Wonderful video! Sending thanks from South Africa!
Can you please explain comprehensive income, investment by owners, and distribution by owners?
how about IFRS concept 2020
Presentation is very nice. I want ot learn more on IFRS course
very good explaining, why don't you complete the material of IFRS Diploma ??
i am from ethiopia i follows your videos regularly & i have got many benefits .thank you very much.
thank you
Really helped me a lot. Big thanks for making this.
Thanku ma'am tomorrow is my test it will help me alot.❤
Thank you very much. Great presentation and very useful
Very good and simplified presentation of the 2018 Conceptual Framework. Thank you
Thanks v much Silvia for great presentation. A question sometimes I confuse when I read from IFRS I only see one underlying assumption: Going concern. However i see in financial accounting book who has 5 assumption (going concern, periodicity, accrual basis, monetary unit, and economic entity). Could you help me on this? Thank you
Thanks a lot for the video before viewing your video i knew nothing about conceptual framework
Very well done