IASB Conceptual Framework (part 2) Assets & Liabilities
ACCA Tom Clendon's SBR podcast - Een podcast door Tom Clendon SBR online lecturer
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In this edition of the podcast I am talking about two elements that make up the financial statements "ASSETS" and "LIABILITIES". I will be discussing their definitions and recognition criteria given to them in the framework. I will point out how this can differ from particular accounting standards.
