Navigate Up
This page location is:
  • IFRS
    • Investor resources
      • Investor perspectives
        • Conceptual framework
          • Pages
            • conceptual-framework
Sign In
Conceptual framework
Welcome to the website of the IFRS Foundation and the IASB

Wednesday 19 June 2013

Search
Follow us (IFRSFoundation) on Twitter RSS Feed
  • Home
  • About us
    • About the organisation
    • Governance and accountability
    • Contact us
  • IFRS
    • Standard and interpretations (IFRSs and IFRICs)
    • IFRS for SMEs
    • IFRS taxonomy (XBRL)
    • Use around the world
    • IFRS education
    • IFRS translations
  • Standards development
    • Work plan for IFRSs
    • Work plan for interpretations (IFRICs)
    • Standard setting process
    • Interpretations process
    • High level summaries
  • Get involved
    • Comment on a proposal
    • Attend a conference or workshop
    • Outreach activities
    • Join the organisation
  • Stay informed
    • News
    • Board meeting summaries (IASB Update)
    • IFRIC meeting summaries (IFRIC Update)
    • Subscribe to email alerts
    • Manage your email alerts
    • Observe a meeting
    • Podcast summaries
    • Investor resources
  • Shop & eIFRS
    • Shop
    • eIFRS
Banner graphic

Investor Perspectives

Skip Navigation LinksInvestor resourcesInvestor PerspectivesConceptual framework

Conceptual framework


Page Image
 

Conceptual framework



 

DateTitle    Author
January 2011            The objective of financial reporting and the qualitative characteristics of useful information - what investors should knowPatricia McConnell

 

 

 

 

 

 

 


 © IFRS Foundation.

  • Privacy Policy & Cookies
  • Terms & Conditions
  • Sitemap