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CONCEPTUAL FRAMEWORK (DEFINITION (KDPPLK, IASB CF, FASB), SCOPE (KDPPLK…

- - - - ASSET
      - LIABILITIES
      - EQUITY
      - REVENUE
      - EXPENSE
    - - UNDERSTANDABILITY
      - RELEVANCE
      - RELIABLE
      - COMPARABILITY
  - - - FIRST LEVEL (OBJECTIVES): OBJECTIVES
      - SECOND LEVEL (FUNDAMENTAL): ELEMENTS & QUALITATIVE CHARACTERISTICS
        
        QUALITATIVE CHARACTERISTICS
        
        PRIMARY
        
        RELEVANCE
        
        Timeliness
        
        Predictive value
        
        Feedback value
        
        RELIABILITY
        
        Verifiability
        
        Neutral
        
        Respresentational Faithfulness
        
        SECONDARY
        
        COMPARABILITY
        
        CONSISTENCY
      - THIRD LEVEL (OPERATIONAL): RECOGNITION CRITERIA, FS VS FR, MEASUREMENT
        
        ASSETS
        
        LIABILITIES
        
        EQUITY
        
        OWNER'S INVESTMENT
        
        DISTRIBUTION TO OWNER
        
        COMPREHENSIVE INCOME
        
        INCOME
        
        EXPENSE
        
        REVENUE
        
        LOSESS
      - FOURTH LEVEL (REPORTING ILUSTRATION): ICOME REPORTING, CASHFLOW AND LIQUIDITY REPORTING, SoFP