ACCA FR Syllabus A. The Conceptual And Regulatory Framework - What is meant by a conceptual framework of accounting - Past Papers ^{1 / 8}

To assist the IASB in the preparation and review of IFRS

To assist auditors in forming an opinion on whether financial statements comply with IFRS

To assist in determining the treatment of items not covered by an existing IFRS

To be authoritative where a specific IFRS conflicts with the Conceptual Framework