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Conceptual Framework, CF, IFRS hierarchy
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PwC
The IASB has revised its Conceptual Framework. This will not result in any immediate change to IFRS, but the Board and Interpretations Committee will use the revised Framework in setting future standards. It is therefore helpful for stakeholders to understand the concepts in the Framework and the potential ways in which they might impact future guidance.
Conceptual Framework
CF
IFRS hierarchy
IASB revises the Conceptual Framework
IASB revises the Conceptual Framework: PwC In brief
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2018-04-05T05:57:08.000-04:00
2018-04-05T05:56:13.000-04:00
pwc:services/audit_and_assurance/ifrs_reporting
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