IFRS® Standards Part C : issued at 1 January 2019, reflecting changes not yet required: this edition is issued in three parts. PART C: contains the bases for conclusions that accompany the standards, the conceptual framework for financial reporting and IFRS practice statements, together with the constitution and due process handbook of the IFRS foundation
International Accounting Standards Board
IFRS Foundation,
- London : IFRS Foundation, 2019.
- 2428 p. ill., ; 25 cm.
- 3 volums ; .
Conté: Part A. Issued Standards and the Conceptual Framework for Financial Reporting -- Part B. Accompanying Guidance and IFRS Practice Statements -- Part C. Bases for Conclusions