This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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.


Tablet Image

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.