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Revisiting the fundamental concepts of IFRS

By: Gebhardt, Gunther.
Contributor(s): Mora, Araceli | Wagenhofer, Alfred.
Series: Abacus.Publisher: London Wiley-Blackwell 2014Edition: Vol 50(1) March 2014 p107.ISSN: 0001-3072.Subject(s): International Financial Reporting Standards (IFRS) | Accounting standards | International Accounting Standards Board (IASB)Summary: Following the International Accounting Standards Board?s (IASB?s) decision to develop its' conceptual framework in a single project, it announced a symposium on the conceptual framework, which was held in July 2013. This article summarises the discussions which occurred at the symposium, which cover the objectives of financial reporting and prudence, as well as the issues of de-recognition and measurement.
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Following the International Accounting Standards Board?s (IASB?s) decision to develop its' conceptual framework in a single project, it announced a symposium on the conceptual framework, which was held in July 2013. This article summarises the discussions which occurred at the symposium, which cover the objectives of financial reporting and prudence, as well as the issues of de-recognition and measurement.

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