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The concepts underlying accounting practices under IFRS are set out in the IASB's 'Conceptual Framework for. Financial Reporting' issued in March 2018 (the IFRS Standards bring transparency by enhancing the international comparability and quality of financial information, enabling investors and other market Overview. Describes the objective of, and the concepts for, general purpose financial reporting. Purpose and status. Assists the IASB to develop Standards that IFRS at a Glance has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International
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