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    This document discusses key concepts in financial reporting including the classification of assets, liabilities, equity, income and expenses. It covers concepts of capital and capital maintenance, how profit is determined, and capital maintenance adjustments. The document is part of the Conceptual Framework for Financial Reporting issued by the IFRS Foundation in March 2018.

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    This document discusses key concepts in financial reporting including the classification of assets, liabilities, equity, income and expenses. It covers concepts of capital and capital maintenance, how profit is determined, and capital maintenance adjustments. The document is part of the Conceptual Framework for Financial Reporting issued by the IFRS Foundation in March 2018.

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    3 views1 page

    Split Pages 4 To 4 655ebaae6d0bb

    Uploaded by

    sadegh.ab1380
    This document discusses key concepts in financial reporting including the classification of assets, liabilities, equity, income and expenses. It covers concepts of capital and capital maintenance, how profit is determined, and capital maintenance adjustments. The document is part of the Conceptual Framework for Financial Reporting issued by the IFRS Foundation in March 2018.

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    Conceptual Framework

    ...continued

    Classification of assets and liabilities 7.9


    Classification of equity 7.12
    Classification of income and expenses 7.14
    AGGREGATION 7.20

    CHAPTER 8—CONCEPTS OF CAPITAL AND CAPITAL


    MAINTENANCE
    CONCEPTS OF CAPITAL 8.1
    CONCEPTS OF CAPITAL MAINTENANCE AND THE DETERMINATION OF
    PROFIT 8.3
    CAPITAL MAINTENANCE ADJUSTMENTS 8.10
    APPENDIX—DEFINED TERMS
    APPROVAL BY THE BOARD OF THE CONCEPTUAL FRAMEWORK FOR
    FINANCIAL REPORTING ISSUED IN MARCH 2018

    FOR THE BASIS FOR CONCLUSIONS, SEE PART C OF THIS EDITION

    BASIS FOR CONCLUSIONS

    A12 © IFRS Foundation

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