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Conceptual Framework - IASB

Date recorded:

At its meeting on June 21-22, 2017, the IASB discussed a draft description in the Conceptual Framework of the boundary of a reporting entity that is not a legal entity. The description was developed in response to a tentative decision made at the September 2016 Board meeting. The Board was satisfied with the direction of the drafting but decided to emphasize further that the information needs of users of financial statements play an important role in establishing the boundary of a reporting entity that is not a legal entity.

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

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