Framework

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CF

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

TFO

It stands for true and fair override; a provision/ condition (embedded in accounting standards) that calls for departure from the...

Overriding

A provision/ condition (embedded in accounting standards) that calls for departure from the requirements of a specific standard when compliance...

True and Fair Override

A provision/ condition (embedded in accounting standards) that calls for departure from the requirements of a specific standard when compliance...

FW

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

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...

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