IFRS – The Framework Update



IFRS – The Framework Update
The Conceptual Framework for Financial Reporting” has been updated from 2010 to 2018 and is now being distributed to subscribers all over the world. Here we give you an overview of the background and the content of the new IFRS Conceptual Framework.



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Varighet: 00:46:08
Dato: 01.03.2019

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  • Background
  • Content of the framework
  • Status and Purpose of the Framework
  • 1. The Objective of General Purpose Financial Reporting
  • 2. Qualitative Characteristics of Useful Financial Information
  • 3. Financial Statement and the Reporting Entity
  • 4. The Elements of Financial Statements
  • 5. Recognition and Derecognition
  • 6. Measurement
  • 7. Presentation and Disclosure
  • 8. Concepts of Capital and Capital Maintenance
  • Defined Terms
  • Amendments to References to the Framework in IFRS Standards
  • References


Peter Berg
Auktoriserad redovisningskonsult
Peter Berg Accounting Consultant

Peter Berg is an accounting expert and an authorized accounting consultant with over 40 years of experience in accounting, income taxation, company law, contract law and education. Since 2014, he has been working full time as a writer and lecturer in business economics. Peter focuses is to explain complicated issues in a simple and concrete way, by showing the connection between different regulations and the entire chain from theory to practical application. You can check out his blog at www.consultjourney.com.


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