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This document outlines the conceptual framework for Place Identifiers (PIs), discussing various types of representations of 'Place', the importance of addressing standardization, and how different
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A conceptual framework is a structure that provides guidance and sets out principles for the development and presentation of financial reporting standards.
A conceptual framework is not filed. It is a resource used by accounting standard setters, preparers of financial statements, and other users of financial information.
A conceptual framework is not filled out. It is established and published by accounting standard setters.
The purpose of a conceptual framework is to enhance the consistency and comparability of financial reporting by providing a common set of principles and concepts.
A conceptual framework does not require reporting of specific information. It provides the foundation for accounting standard setters to develop reporting standards.
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