求翻译：IASB认为修订概念框架的主要目的是协助IASB识别在制定和修改IFRS过程中会一致应用的概念。概念框架不是一项准则或者解释，所以不会推翻任何准则或解释的要求。实际上，概念框架的目标和地位与现行的概念框架相比并无实质性差异。所以，修订过的概念框架体现了目标的原则导向，与原来的本质含义一致，更符合概念框架的定义。是什么意思？

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Classify AS EXPENSE WHEN PRACTICE STOCK OPTION considers that the revised conceptual framework for the main purpose of which is to assist in the formulation and identify CLASSIFY AS EXPENSE WHEN PRACTICE STOCK OPTION modify IFRS are consistent application of the concept. The conceptual framework is

IASB thought the revision concept frame the main purpose is assists the IASB recognition in to formulate and revises in the IFRS process to be able the consistent application concept.The concept frame is not a criterion or the explanation, therefore cannot overthrow any criterion or the explanation

IASB agree that the main purpose of the conceptual framework is to assist the IASB identified in developing and modifying the concept of consistent application of the IFRS process. The conceptual framework is not a standard or interpretation, so it will not reverse any standard or interpretation req

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