Conceptual Framework for Financial Reporting 2018 # IFRS Framework (2024)
This video of Accounting Standards for learners will give you the clear concept of Conceptual Framework for Financial Reporting 2018 or IFRS Framework. Beginners can easily understand the summary of The Conceptual Framework for Financial Reporting 2018 or IFRS Framework. Conceptual Framework for Financial Reporting 2018 or IFRS conceptual framework is a basic and important topic of Accounting Standards.
Conceptual Framework for Financial Reporting established for several purposes. these are to assist the Board to develop IFRS Standards, to assist preparers of financial reports when no standard applies, to assist all parties to understand and interpret standards.
Conceptual Framework for Financial Reporting 2018 or IFRS conceptual framework helps to understand the objective of general-purpose financial reporting, qualitative characteristics of the financial information, financial statements and reporting entity, elements of the financial statements, recognition and derecognition, measurement, presentation and disclosure and the concepts of capital and capital maintenance.
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⏱️TIMESTAMPS
00:05 - Video Intro
00:22 - Introduction
01:06 - Purpose & Status
01:48 - History
02:03 - The objectives
02:53 - Qualitative characteristics
04:36 - Financial statements
05:40 - Reporting entity
06:50 - Elements of the FSs
08:01 - Recognition and derecognition
09:14 - Measurement
10:16 - Presentation and disclosure
10:55 - Capital and capital maintenance
10:47 - Wrap up
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