33 paragraphs found in Conceptual Framework
… Throughout the Conceptual Framework , the terms ‘qualitative characteristics’ and ‘cost constraint’ …
… Throughout the Conceptual Framework , the terms ‘financial reports’ and ‘financial reporting’ refer to …
… Throughout the Conceptual Framework , the terms ‘primary users’ and ‘users’ refer to those existing …
… or two statements. The Conceptual Framework uses the term ‘statement of profit or loss’ to refer both to a …
… Hence, although income and expenses are defined in terms of changes in assets and liabilities, information …
… prices of assets and liabilities of the entity. In general terms, an entity has maintained its capital if it has as …
… improve relevance or faithful representation in the longer term. Appropriate disclosures may partially compensate for …
… The following defined terms are extracted or derived from the relevant paragraphs …
… asset or liability as a result of a transaction on market terms, the initial measure of the asset acquired, or the liability incurred, determines whether any income or expenses arise from the …
… in financial statements are quantified in monetary terms. This requires the selection of a measurement basis. A …