Deloitte e-learning — Conceptual Framework

Published on: 06 Feb, 2020

This Deloitte e-learning module provides training on the scope and basic concepts by which financial statements are prepared under the revised Conceptual Framework for Financial Reporting and its application in practice.

Topics covered include the objective of general purpose financial reporting, the qualitative characteristics of useful financial information, the recognition and derecognition criteria of the elements of financial statements, measurement bases, and presentation and disclosure.

The e-learning module can be accessed here.


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