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What is Conceptual Framework in Accounting Standards about?

The document discusses the conceptual framework for US GAAP and IFRS accounting standards. It describes the conceptual framework as providing the foundation for developing accounting standards and policies, and as a reference for accounting theories used to solve financial reporting problems. For US GAAP, the conceptual framework has three levels: objectives of financial reporting, financial elements and characteristics of information, and recognition and measurement criteria. It identifies the basic obje

Author

dianpujips

Language

EN