The document discusses International Financial Reporting Standards (IFRS). It provides information on the International Accounting Standards Board (IASB), the conceptual framework underlying IFRS, and the concept of a "chromosome of valuation" to represent the valuation options a company chooses for assets and liabilities under IFRS standards. The conceptual framework addresses the objectives of financial statements, qualitative characteristics of useful financial information, and definitions of elements such as assets, liabilities, income, and expenses.

1. Financial Statement Analysis Chapter 2 International Financial Reporting Standards (IFRS) Bonsón, E., Cortijo, V., Flores, F. Content on this file is licensed under a Creative Commons Attribution Non-Commercial No Derivatives Works 3.0

15. Recognition criteria

16. Measurement methods