Financial reporting framework definition
Financial reporting framework means the framework for financial reporting as approved by the Minister from time to time; and
Financial reporting framework means a set of criteria applied in preparing and presenting other historical financial information. The term includes any legal and regulatory requirements that supplement but do not conflict with the financial reporting framework.
Financial reporting framework means a set of criteria applied in the preparation of other historical financial information;
More Definitions of Financial reporting framework
Financial reporting framework means a set of criteria applied in the preparation and presentation of the other historical financial information. Where legal and regulatory requirements supplement the financial reporting framework with additional requirements relating to the preparation and presentation of the other historical financial information, the financial reporting framework, for the purposes of applying the ISAs, encompasses both the financial reporting framework and such additional requirements, provided they do not conflict with the financial reporting framework.
Financial reporting framework means a set of criteria applied in preparing and presenting the audited historical financial information from which the summarized audited financial information has been derived. The term includes any legal and regulatory requirements that supplement but do not conflict with the financial reporting framework.