Conceptual Framework for Financial Reporting

Course outline:

This modules builds foundational knowledge of Conceptual Framework for Financial Reporting.

This course covers:

Scope and Definitions
What is the Status and Purpose of the Conceptual Framework and Why is it Important?
Objectives, Purpose and Limitations of General-purpose Financial Reporting
Qualitative Characteristics of Useful Financial Information
Financial Statements and the Reporting Entity
Recognition and Derecognition
Measurement Bases

This course is an interactive e-learning module.

This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.

CPD Hours: 1

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