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Framwork IAS

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A conceptual framework for financial reporting is a set of principles which underpin
financial reporting
The IASB conceptual framework is being developed jointly with the US Financial
Accounting Standards Board
IFRS1 First-time Adoption of International Financial Reporting Standards defines the
date of transition to IFRS as the date at the start of the earliest period for which
comparatives are provided in the first IFRS financial statements
The word "entity" as used by the IASB refers to: Profit-oriented organisations only
If an accounting standard applies specifically to a certain item, an entity's accounting
policy in relation to that item must normally be determined by applying the relevant
standard
For all changes in accounting policy, the entity concerned must disclose The nature of the
change
A material prior period error should be corrected : Retrospectively
An entity's financial statements provide comparative figures for the previous five
accounting periods. If the entity accounts for an item retrospectively, then: Comparative
figures for all of the previous five accounting periods may need to be restated
A change in accounting policy which does not result from the initial application of an
international standard must normally be accounted for Retrospectively
A change in an accounting estimate should be accounted for : Prospectively





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A conceptual framework for financial reporting is a set of principles which underpin
financial reporting
The IASB conceptual framework is being developed jointly with the US Financial
Accounting Standards Board
IFRS1 First-time Adoption of International Financial Reporting Standards defines the
date of transition to IFRS as the date at the start of the earliest period for which
comparatives are provided in the first IFRS financial statements
The word "entity" as used by the IASB refers to: Profit-oriented organisations only
If an accounting standard applies specifically to a certain item, an entity's accounting
policy in relation to that item must normally be determined by applying the relevant
standard
For all changes in accounting policy, the entity concerned must disclose The nature of the
change
A material prior period error should be corrected : Retrospectively
An entity's financial statements provide comparative figures for the previous five
accounting periods. If the entity accounts for an item retrospectively, then: Comparative
figures for all of the previous five accounting periods may need to be restated
A change in accounting policy which does not result from the initial application of an
international standard must normally be accounted for Retrospectively
A change in an accounting estimate should be accounted for : Prospectively
http://quizlet.com/23049767/acc-final-chapter-2-flash-cards/
http://quizlet.com/23049767/test
https://www.cpaarmy.com/financial-reporting-questions/
http://cba.unomaha.edu/faculty/jarmitag/web/303t1f12.pdf
Framwork IAS - Người đăng: chengkienhung-gmail-com
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