IFRS: The IASB's Governance and Conceptual Framework

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2.5 Credits

The purpose of this course is to familiarize you with the Preface, the Conceptual Framework, and forthcoming updates to the framework. International Financial Reporting Standards (IFRSs) are to be interpreted in the context of the Preface to International Financial Reporting Standards and The Conceptual Framework for Financial Reporting, which address the concepts underlying the information presented in general purpose financial statements. IFRSs set out definitions of key concepts as well as recognition, measurement, presentation, and disclosure requirements for financial statements.


  • Describe the IFRS governance structure.
  • Describe the IFRS framework, including the preface, core concepts, hierarchy, glossary and individual components.
  • Describe forthcoming updates to the framework.

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