Under IFRS, the role of the conceptual framework: Multiple Choice Has resulted primarily from...
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Under IFRS, the role of the conceptual framework: Multiple Choice Has resulted primarily from a convergence with US GAAP. Includes serving as a guide for practitioners when a specific standard does not apply. Is less important than in US GAAP. Primarily involves guiding standard setters to make sure that standards are consistent with each other. 
Under IFRS, the role of the conceptual framework:
Multiple Choice
Has resulted primarily from a convergence with US GAAP.
Includes serving as a guide for practitioners when a specific standard does not apply.
Is less important than in US GAAP.
Primarily involves guiding standard setters to make sure that standards are consistent with each other.
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