marc d’informació amb finalitats generals

Auditoria

• ca
  marc d’informació amb finalitats generals
• es
  marco de información con fines generales
• en
  general purpose framework
• fr
  référentiel à usage général
• norma ISA 700
• A financial reporting framework designed to meet the common financial information needs of a wide range of users. The financial reporting framework may be a fair presentation framework or a compliance framework.
  The term “fair presentation framework” is used to refer to a financial reporting framework that requires compliance with the requirements of the framework and:
  (a) acknowledges explicitly or implicitly that, to achieve fair presentation of the financial statements, it may be necessary for management to provide disclosures beyond those specifically required by the framework; or
  (b) acknowledges explicitly that it may be necessary for management to depart from a requirement of the framework to achieve fair presentation of the financial statements. Such departures are expected to be necessary only in extremely rare circumstances.
  The term “compliance framework” is used to refer to a financial reporting framework that requires compliance with the requirements of the framework, but does not contain the acknowledgements in (a) or (b) above.