Examlex
Reasoning at the _____ level of moral development indicates that moral values reside in maintaining the order and the expectations of others.
IFRS Advisory Council
A group that provides the International Accounting Standards Board (IASB) with strategic advice on the setting and implementation of international financial reporting standards.
IFRS Foundation Trustees
The oversight body responsible for governance and oversight of the International Financial Reporting Standards Foundation.
International Accounting Standards
A set of accounting standards developed and overseen by the International Accounting Standards Board (IASB), aiming to promote global consistency in financial reporting.
Conceptual Framework
The conceptual framework in accounting is a system of interrelated objectives and fundamentals that provides the foundation for financial accounting and reporting standards.
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