The conceptual framework is a series of Statements of Financial Accounting Concepts (SFACs), taken as a whole, set the objectives, characteristics and other concepts that determine how financial ...
The International Public Sector Accounting Standards Board has issued the first four chapters of its Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities. Processing ...
We have been writing about the Financial Accounting Standards Board's Conceptual Framework, offering suggestions to the board as it fixes up the framework some 20 years after it was produced.
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