Publication Type
Magazine Article
Publication Date
10-2018
Abstract
In March 2018, the International Accounting Standards Board (IASB) issued the revised Conceptual Framework for Financial Reporting (CF 2018) after five years of deliberation since the Discussion Paper was first issued. CF 2018 is immediately applicable to the IASB and International Financial Reporting Standards (IFRS) Interpretations Committee.
Discipline
Accounting | Corporate Finance
Research Areas
Corporate Reporting and Disclosure
Publication
IS Chartered Accountant
First Page
52
Last Page
55
ISSN
8521-3426
Publisher
Institute of Singapore Chartered Accountants
Citation
TAN, Pearl Hock-Neo.
Don's column: Revised conceptual framework for financial reporting (Part 1). (2018). IS Chartered Accountant. 52-55.
Available at: https://ink.library.smu.edu.sg/soa_research/1733
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