The International Accounting Standards Board has published a wide-ranging discussion paper titled A Review of the Conceptual Framework for Financial Reporting: see here (pdf). The paper sets out the IASB's preliminary views on many matters, including the purpose of the Conceptual Framework. The IASB aims to complete its revisions by the end of 2015. Its progress can be followed here. From a UK perspective, the chairman of the Financial Reporting Council's Accounting Council, Roger Marshall, has offered his views on the IASB's work: see here.
Friday, 19 July 2013
IASB begins Conceptual Framework consultation
The International Accounting Standards Board has published a wide-ranging discussion paper titled A Review of the Conceptual Framework for Financial Reporting: see here (pdf). The paper sets out the IASB's preliminary views on many matters, including the purpose of the Conceptual Framework. The IASB aims to complete its revisions by the end of 2015. Its progress can be followed here. From a UK perspective, the chairman of the Financial Reporting Council's Accounting Council, Roger Marshall, has offered his views on the IASB's work: see here.
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