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In 1989 the forerunner to the current International Accounting Standard Board (IASB), the International Accounting Standard Committee (IASC), issued its Framework for the preparation and presentation of financial statements. This document is part of the overall conceptual framework within which the current IASB works.
Required:
Problem a) Describe what is meant by a conceptual framework.
Problem b) Explain the main reasons for having a conceptual framework.
Problem c) Explain the purpose of the Framework for the preparation and presentation of financial statements.
Problem d) Discuss the extent to which IFRS are relevant to not-for-profit entities.
Financial Statement Analysis and Preparation
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Explain the IASB Conceptual Framework's perspective of users and their decisions.
T he focus of the report is to determine the extent to which you are comfortable relying on the financial statements as presented by management .
Computation of Free Cash Flow
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