IFRS财务报告概念框架 Conceptual Framework 2018 (English)
文件编号1为新的概念框架(如图,共88页,全),文件编号2-7为新的概念框架的相关文件。具体如下:
1. IFRS® Conceptual Framework - Conceptual Framework for Financial Reporting
2. IFRS® Conceptual Framework Basis for Conclusions - Conceptual Framework for Financial Reporting
3. IFRS® Standards - Amendments to References to the Conceptual Framework in IFRS Standards
4. IFRS® Standards Illustrative Examples, Implementation Guidance and IFRS Practice Statements - Amendments to References to the Conceptual Framework in IFRS Standards
5. IFRS® Standards Basis for Conclusions - Amendments to References to the Conceptual Framework in IFRS Standards
6. IFRS® Conceptual Framework Project Summary - Conceptual Framework for Financial Reporting
7. IFRS® Conceptual Framework Feedback Statement - Conceptual Framework for Financial Reporting