The conceptual framework for financial reporting typically consists of the following chapters:

1. Objectives of financial reporting: This chapter sets out the overall objectives of financial reporting, which are to provide useful information for making investment, credit, and other decisions about an entity's resources.
2. Qualitative characteristics of financial information: This chapter identifies the characteristics that financial information should possess to be useful to users, including relevance, reliability, comparability, and understandability.
3. Elements of financial statements: This chapter sets out the building blocks of financial statements, including assets, liabilities, equity, income, and expenses.
4. Recognition and measurement: This chapter sets out the criteria for recognizing and measuring the elements of financial statements, including when to recognize them, how to measure them, and how to account for changes in their value.
5. Presentation and disclosure: This chapter sets out the principles for presenting and disclosing financial information in the financial statements, including how to organize and structure the information and what additional information to disclose.

Overall, these chapters provide a conceptual framework that helps to guide the development and application of accounting standards, and to ensure that financial information is presented in a consistent, coherent, and meaningful way.