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Conceptual Framework - IASB

Date recorded:

At its meeting on December 14, 2016, the IASB discussed the Conceptual Framework project. In particular, from the May 2015 Exposure Draft Conceptual Framework for Financial Reporting the Board discussed measurement, capital maintenance, business activities and derecognition. Further, the Board discussed the implications of long-term investment on financial reporting.

At the January 2017 Board meeting the Board will discuss concepts related to measurement. Further, the Board will discuss the Exposure Draft Updating References to the Conceptual Framework.

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

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