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حسابداری و مالی::
گزارش گری مالی برونسازمانی
In addition to the Framework, Internal Control over External Financial Report- ing: A Compendium of Approaches and Examples has been published concur- rently to provide practical approaches and examples that illustrate how the
However, neither the Internal Control over External Financial Reporting: A Compendium of Approaches and Examples, Guidance on Monitoring Internal Control Systems, nor any other past or future guid- ance takes precedence over the Framework.
In addition to the Framework, Internal Control over External Financial Report- ing: A Compendium of Approaches and Examples has been published concur- rently to provide practical approaches and examples that illustrate how the components and principles set forth in this Framework can be applied in pre- paring external financial statements.
However, neither the Internal Control over External Financial Reporting: A Compendium of Ap- proaches and Examples, Guidance on Monitoring Internal Control Systems, nor any other past or future guidance takes precedence over the Framework.
• External Financial Reporting Objectives-Entities need to achieve external financial reporting objectives to meet obligations to and expectations of stakeholders.
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