In 1989, IASC developed and published the conceptual framework for preparing and presenting the financial statements, and
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In 1989, IASC developed and published the conceptual framework for preparing and presenting the financial statements, and in 2001 this framework was modified by the IASB. In 2010, adjustments were made to this framework and its restructuring. In March 2019, the IASB issued the last version of a conceptual framework, and these amendments are effective from 1/1/2020.
Compare between the conceptual framework for the new financial reports (to be applied in 1/1/2020) and the previous conceptual framework, provided that the comparison includes the most important new amendments.
Related Book For
Financial Accounting Theory and Analysis Text and Cases
ISBN: 978-1118582794
11th edition
Authors: Richard G. Schroeder, Myrtle W. Clark, Jack Cathey
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