Page 86 - F1 Integrated Workbook STUDENT 2018
P. 86

Chapter 5




               The Framework covers the following topics:

                    The objectives of financial statements;

                    The underlying assumption of financial statements;

                    Qualitative characteristics of financial statements;

                    Definition of the elements of financial statements;


                    Recognition of the elements of financial statements;

                    Measurement of the elements of financial statements;

                    Concepts of capital and capital maintenance.


























































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