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Comparability

The level of standardization of accounting information (e.g., items of financial statements) that makes the financial statements of different entities...

CFW

It stands for conceptual framework; a collection of fundamental concepts for general purpose financial reporting that is developed and used...

Conceptual Framework

A collection of fundamental concepts for general purpose financial reporting that is developed and used by a standards-setter as a...

Framework

A collection of fundamental concepts for general purpose financial reporting that is developed and used by a standards-setter as a...