The IASBs Conceptual Framework for Financial Reporting 2018 is made up of eight chapters. Four...
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Accounting
The IASBs Conceptual Framework for Financial Reporting 2018 is made up of eight chapters. Four of these are as follows:
- Qualitative characteristics
- Elements of financial statements (definitions)
- Recognition and de-recognition
- Measurement
Discuss and illustrate how the four elements from the Conceptual Framework above can be applied to the Accounting Standards IAS 2 Inventories and IFRS 15 Revenue from Contracts with Customers (with particular reference to construction contracts)
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