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Ch 6: A Conceptual and Regulatory Framework

*This F7 (FR) Summary Notes is Valid Up to 31 August 2025.

Chapter Focus Points: Principles-Based Framework, Rules-Based Framework, The IFRS Foundation and Its Structure, The International Accounting Standards Board (IASB), The IFRS Interpretations Committee (IFRIC), IFRS Advisory Council (IFRSAC), Relevance, Relevance, Relevance, Comparability, Verifiability, Equity Interest, Recognition and Derecognition.

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Ch 6: A Conceptual and Regulatory Framework

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