Conceptual Framework - IASB

Date recorded:

On March 21, 2017, the IASB discussed whether and how the amendment to paragraph 11 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors should apply to accounting policies for rate-regulated activities. Further, the Board discussed the due process steps taken when developing References to the Conceptual Framework.

The staff will proceed with drafting the Conceptual Framework for Financial Reporting and References to the Conceptual Framework.

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

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