Clever! Why Was Prudence Removed From The Conceptual Framework
2010 prudence was included in the International Accounting Standards Boards IASB Conceptual Framework see figure 1. Up to then prudence had been included in.
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In the 2010 revision we removed the reference to prudence but we are now proposing to put prudence back.
Why was prudence removed from the conceptual framework. So why is the IASB seemingly so indecisive. Another trigger was the elimination of prudence from the part of the IFRS conceptual framework introduced in 2010 ironically just after the crisis.
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The Views Expressed In This Presentation Are Those Of The Presenter Not Necessarily Those Of The Iasb Or Ifrs Foundation International Financial Reporting Ppt Download
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The Views Expressed In This Presentation Are Those Of The Presenter Not Necessarily Those Of The Iasb Or Ifrs Foundation International Financial Reporting Ppt Download
The Views Expressed In This Presentation Are Those Of The Presenter Not Necessarily Those Of The Iasb Or Ifrs Foundation International Financial Reporting Ppt Download
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