概念フレームワークに関する進展

2008年6月

国際会計基準審議会（IASB）は、改善された概念プロジェクト案に関する以下の2つの協議文書を公表しました。

主な内容

財務報告情報の質的特性
報告企業概念

詳細PDF [PDF 138KB]

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