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<title>Conceptual Framework</title>
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<updated>2026-07-24T02:28:49Z</updated>
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<entry>
<title>The Conceptual Framework for Financial Reporting</title>
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<author>
<name>International Accounting Standards Board</name>
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<updated>2025-01-26T13:03:57Z</updated>
<published>2010-09-01T00:00:00Z</published>
<summary type="text">The Conceptual Framework for Financial Reporting
International Accounting Standards Board
</summary>
<dc:date>2010-09-01T00:00:00Z</dc:date>
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