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Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.
Framework
= sets out the concepts that underlie the preparation and presentation of financial statement for
external users.
Purpose:
a.) Assist the FRSC in the development of future PFRS and its review of existing PFRS.
b.) Assist the FRSC in promoting harmonization of regulations, accounting standards and procedures
relating to the presentation of FS by providing a basis for reducing the number of alternative
accounting treatments permitted by PFRSs.
c.) Assist PREPARERS of the financial statements in applying PFRSs and in dealing with topics that
have yet to form the subject of an IFRS.
d.) Assist AUDITORS in forming an opinion as to whether financial statement conforms with PFRS.
e.) Assist USERS of financial statement in interpreting the information contained in financial
statement prepared in conformity with PFRSs.
f.) Provide those who are interested in the work of FRSC with information about its approach to the
formulation of PFRSs.
***Framework is not PFRS
***The requirements of the PFRS prevail over those of the framework.