Keywords: Mazars, Thailand, IFRS, IASB, Publication
7 June 2018
The Conceptual Framework consists of eight chapters and an extensive Basis for Conclusions. The introduction explains that its purpose is to:
- assist the IASB to develop and revise its standards;
- assist entities to develop consistent accounting policies when no standard applies to a particular transaction or other event, or when a standard allows a choice of accounting policy; and
- assist all stakeholders to understand and interpret the standards.
The report is completely free of charge to you. Simply click on the link below to download your copy.