Since its conceptual framework was first published in 1989 no new standards have been issued by the IASB that conflict with the Framework.

Question

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The IASB has issued new standards and made amendments to existing standards that may not always align perfectly with the original 1989 Framework, reflecting the evolving nature of accounting practices and the need to address new and emerging issues. The Framework itself was updated in 2010 and again in 2018 to reflect these changes and to ensure continued relevance and applicability.

Since Its Conceptual Framework Was First Published in 1989 No