Do You Really Understand The Framework?

Do You Really Understand The Framework?

Many people have mis-understandings about the Framework. Are you one of them?

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Do You Really Understand The Framework?
Prudence/conservatism is a very important principle contained in the Framework.
Otázka 1 out of 5
No Yes
Do You Really Understand The Framework?
The elements of financial statements refered to in the Framework are: Assets, Liabilites, Equity, Income, Other Comprehensive Income and Expenses.
Otázka 2 out of 5
No Yes
Do You Really Understand The Framework?
The Framework is only intended for use by the standard setters.
Otázka 3 out of 5
No Yes
Do You Really Understand The Framework?
The Framework supports the principle of 'matching' an expense the period in which income is recognised.
Otázka 4 out of 5
No Yes
Do You Really Understand The Framework?
The fundamental qualitative characteristics of the Framework are Relevance and Reliability
Otázka 5 out of 5
No Yes
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