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Conceptual Framework - IASB

Date recorded:

At its meeting on April 20, 2016, the IASB discussed the purpose and status of the Conceptual Framework and the strategy for redeliberations. In particular, the Board discussed specific approaches for the redeliberations of the following sections of the Conceptual Framework: (i) Measurement; (ii) Reporting financial performance; and (iii) Concepts for liabilities and equity.

Review the IASB Update on the IASB's Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.