14 paragraphs found in Framework
… their economic characteristics. These broad classes are termed the elements of financial statements. The elements …
… prospects for future net cash inflows’ (and related terms) should be read in the context of the common …
… investors, lenders and other creditors’ (and related terms) should be read as a reference to this broader range …
… incidental activities such as the disposal of a long-term investment are unlikely to recur on a regular basis. …