12 paragraphs found in Framework
… financial capital maintenance where capital is defined in terms of nominal monetary units, profit represents the … the concept of financial capital maintenance is defined in terms of constant purchasing power units, profit represents …
… Throughout this Framework , the term management refers to management and the governing board …
… Throughout this Framework , the terms qualitative characteristics and constraint refer to …
… Throughout this Framework , the terms financial reports and financial reporting refer to …
… of physical capital maintenance when capital is defined in terms of the physical productive capacity, profit represents …
… improve relevance or faithful representation in the longer term. Appropriate disclosures may partially compensate for …
… of assets and liabilities of the entity. In general terms, an entity has maintained its capital if it has as …
… resulting from increases in the carrying amount of long-term assets. When gains are recognised in the income …
… unlikely to be achieved in full, at least not in the short term, because it takes time to understand, accept and …
… prospects for future net cash inflows’ (and related terms) should be read in the context of the common …