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    • Relevance and faithful representation

      • Qualitative Characteristics The Conceptual Framework (2010) identifies relevance and faithful representation as the two fundamental qualitative characteristics which make financial information useful. Financial information is relevant if it would potentially affect or make a difference in its consumer’s decision.
      analystprep.com/cfa-level-1-exam/financial-reporting-and-analysis/iasb-conceptual-framework/

      IASB's Conceptual Framework | CFA Level 1 - AnalystPrep

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  3. www.ifrs.org › content › damConceptual Framework for Financial Reporting

    Other aspects of the Conceptual Framework—the qualitative characteristics of, and the cost constraint on, useful financial information, a reporting entity concept, elements of financial statements, recognition and derecognition, measurement, presentation and disclosure — flow logically from the objective.

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  4. www.iasplus.com › en › standardsConceptual Framework for Financial Reporting 2018 - IAS Plus

    • Scope
    • Chapter 1: The Objective of General Purpose Financial Reporting
    • Chapter 2: Qual­I­Ta­Tive Char­Ac­Ter­Is­Tics of Useful Financial In­For­Ma­Tion
    • Chapter 3: Financial state­ments and The Reporting Entity
    • Chapter 4: The Framework: The Remaining Text

    The Framework addresses: 1. the objective of general purpose financial reporting 2. qual­i­ta­tive char­ac­ter­is­tics of useful financial in­for­ma­tion 3. financial state­ments and the reporting entity 4. the elements of financial state­ments 5. recog­ni­tion and dere­cog­ni­tion 6. mea­sure­ment 7. pre­sen­ta­tion and dis­clo­sure 8. concepts of...

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    The primary users of general purpose financial reporting are present and potential investors, lenders and other creditors, who use that in­for­ma­tion to make decisions about buying, selling or holding equity or debt in­stru­ments, providing or settling loans or other forms of credit, or ex­er­cis­ing rights to vote on, or otherwise influence, man­...

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    The qual­i­ta­tive char­ac­ter­is­tics of useful financial reporting identify the types of in­for­ma­tion are likely to be most useful to users in making decisions about the reporting entity on the basis of in­for­ma­tion in its financial report. The qual­i­ta­tive char­ac­ter­is­tics apply equally to financial in­for­ma­tion in general purpose fin...

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    Objective and scope of financial state­ments The objective of financial state­ments is to provide in­for­ma­tion about an entity's assets, li­a­bil­i­ties, equity, income and expenses that is useful to financial state­ments users in assessing the prospects for future net cash inflows to the entity and in assessing man­age­ment's stew­ard­ship of th...

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    Un­der­ly­ing as­sump­tion The IFRS Framework states that the going concern as­sump­tion is an un­der­ly­ing as­sump­tion. Thus, the financial state­ments presume that an entity will continue in operation in­def­i­nitely or, if that pre­sump­tion is not valid, dis­clo­sure and a different basis of reporting are required. [F 4.1] The elements of fin...

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  6. www.ifrs.org › ap7-qualitative-characteristics-1Conceptual Framework Qualitative Characteristics 1: ...

    This paper focuses on the ̳cross-cutting issues‘ relating to relevance and reliability and their component characteristics that were identified during the series of meetings held in November and December 2004 with small groups of Board members and staff.

  7. www.iasplus.com › en › projectsConceptual Framework Phase A – Objective and ...

    2010年9月28日 · The Conceptual Framework project is being conducted in eight phases. Phase A deals with: the objective of financial reporting – stew­ard­ship, primary users, financial stability, and the reporting entity. qual­i­ta­tive char­ac­ter­is­tics – the at­trib­utes that make financial in­for­ma­tion useful.

  8. www.iasplus.com › en › newsIASB publishes revised Conceptual Framework

    The chapter explains the fundamental qualitative characteristics (relevance and faithful representation) and the enhancing qualitative characteristics (comparability, verifiability, timeliness, and understandability) of useful financial information and notes the cost

  9. www.accountingverse.com › qualitative-characteristicsQualitative Characteristics of Financial Info - Accountingverse

    Financial information has several qualities that make it useful. These qualities are outlined in Chapter 3 of the Conceptual Framework for Financial Reporting, approved by the International Accounting Standards Board (IASB). Fundamental Qualitative 1. Relevance

  10. www.ifrs.org › issued-standards › list-of-standardsIFRS - Conceptual Framework for Financial Reporting

    the qualitative characteristics of useful financial information; a description of the reporting entity and its boundary; definitions of an asset, a liability, equity, income and expenses and guidance supporting these definitions;