A compliance accounting framework is a rules-based or principles-based cash basis or accrual basis accounting framework that only requires compliance with the requirements of the framework. 

A fair presentation accounting framework is a rules-based or principles-based cash basis or accrual basis accounting framework that requires compliance with the requirements of the framework but that also acknowledges explicitly or implicitly that to achieve fair presentation of the financial statements it may be necessary to provide disclosures beyond those required by the framework.  Fair presentation is also commonly described as a "true and fair view" which means the economic activities of the reporting entity are faithfully represented in the financial statements.  Examples of fair presentation accounting frameworks include the International Financial Reporting Standards (IFRSs) and the International Public Sector Accounting Standards (IPSASs).