PART 1: THE AUSTRALIAN ACCOUNTING ENVIRONMENT
Chapter 2. The conceptual framework of accounting and its relevance to financial reporting. Review questions. 2.1 See pages 49 and 50 for two definitions of a conceptual framework: one by the Financial Accounting Standards Board (FASB), the other included in Policy Statement 5 (issued jointly by the Australian Accounting Research Foundation and the Australian Accounting Standards Board). ................
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