Exclusion of Prudence from the 2010

whether Prudence should be reinstated in the IASB’s The IASB Conceptual Framework is a body that sets out the guiding principles that control the preparation, presentation and communication of financial statements. The framework as the Accounting Standard Board does not have sufficient accounting standards. The conceptual framework provides the IASB with (Whittington 2013, p. 500): […]