Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS) applicable for Standard-setting Activity from accounting periods beginning from April 1, 2020, and for the ...

Participants discussed the elements of the framework that will guide the use of continental-scale data in undergraduate teaching and learning. Participants agreed that the foundations of this ...

Introduction: Mentorship is increasingly recognized as a foundational stone within Graduate Medical Education (GME), contributing to clinical competency, scholarly engagement, professional identity ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation As countries strive for a strong recovery and to recoup the losses incurred during the COVID-19 pandemic, they need to map ...

In India, the ICAI had issued a pronouncement with the title ‘Framework for the Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards’ (Framework). This ...

The US’ Financial Accounting Standards Board (FASB) has issued a new chapter of its Conceptual Framework related to the measurement of items recognised in financial statements. The Conceptual ...