• Our IFRS Bitesize videos provide an overview of all the topics covered in the Essential IFRS Guide.
• These completely free videos summarise the key elements of all standards and topics in the Guide, to assist experience IFRS practitioners as well as those who are new to world of Reporting Standards.
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The Conceptual Framework

Description

This video and its relevant chapter cover:

• A conceptual framework for financial reporting
• Financial statements: objectives and assumptions
• Qualitative characteristics of financial statements
• Accounting policies
• The elements of financial statements
• Fair presentation