The Conceptual Framework - FASB
Conceptual Framework for Financial Reporting - IFRS
The Conceptual Framework for Financial Reporting - ACCA Global
Conceptual Framework: Elements - FASB
Conceptual Framework: Presentation - FASB
Conceptual frameworks | F7 Financial Reporting - ACCA Global
Conceptual Framework for Financial Reporting 2018 - IAS Plus
- 某些结果已被删除