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Lecture Intermediate accounting: IFRS edition - Chapter 1: Environment and theoretical structure of financial accounting
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In this chapter you explore important topics such as the FASB's conceptual framework that serve as a foundation for a more detailed study of financial statements, the way the statement elements are measured, and the concepts underlying these measurements and related disclosures. | Lecture Intermediate accounting: IFRS edition - Chapter 1: Environment and theoretical structure of financial accounting