AASB Framework

AASB Framework

AASB CF 2013-1
December 2013

Amendments to the
Australian Conceptual
Framework

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ISSN 1035-3631
AASB CF 2013-1

2

COPYRIGHT

CONTENTS
PREFACE
ACCOUNTING FRAMEWORK
AASB CF 2013-1 AMENDMENTS TO THE AUSTRALIAN
CONCEPTUAL FRAMEWORK
Objective
Application
Amendments to the Framework
Appendix: Objective and Qualitative Characteristics
BASIS FOR CONCLUSIONS

Paragraphs
1
2–4
5 – 13
Pages 9 – 25
Page 26

The AASB pronouncement AASB CF 2013-1 Amendments to the Australian
Conceptual Framework is set out in