著者・編者[International Accounting Standards Board]
並列タイトル等IFRS standards : required 1 January 2022 : for accounting periods beginning on or after 1 January 2022, excluding changes not yet required
一般注記"This edition is issued in three parts"
Set ISBN for 3 parts: 9781914113291
"Part C contains the bases for conclusions that accompany the Standards, the conceptual framework for financial reporting and IFRS practice statements, together with the Constitution and Due Process Handbook of the IFRS Foundation"
Pt. C: Bases for conclusions
連携機関・データベース国立情報学研究所 : CiNii Research
NACSIS書誌ID(NCID)https://ci.nii.ac.jp/ncid/BC15253132 : BC15253132