What is the objective of having a conceptual framework?
What is the objective of having a conceptual framework? The Conceptual Framework (or “Concepts Statements”) is a body of interrelated objectives and fundamentals. The objectives identify the goals and purposes of financial reporting and the fundamentals are the underlying concepts that help achieve those objectives. What are the benefits of having a conceptual framework? Benefits … Continue reading What is the objective of having a conceptual framework?
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