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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Conceptual Framework
Dear Sir,
I am confusing on differentiate the qualitative characteristic of accounting information as outlined in the Financial Reporting Conceptual Framework.
(i) Issue of interim financial reports on quarterly basis.
(ii) Reporting of assets and liabilities at fair value.
(iii) Presentation of Financial Position for two years in the corporate annual report
(iv) Correction of errors for financial items in the previous period.
Hi,
I’m sorry but I don’t fully understand your question. Could you please elaborate a bit further as to what you are confused by in your four points above?
Thanks