Introduction
Chapter specific web links
For a technical summary of the Conceptual Framework for Financial Reporting as outlined by the IASB, visit: http://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/
Further reading:
Paul M Collier, Accounting for Managers: Interpreting Accounting Information for Decision Making, 5th Edition, Wiley 2015, Chapter 1.
Michael Jones, Accounting, 3rd Edition, Wiley 2013, Chapter 1.