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Revised Conceptual Framework – PSAB

Date recorded:

At its meeting on June 25, 2020, the PSAB reviewed the following: (i) the exposure draft for the proposed conceptual framework and the accompanying basis for conclusions document; and (ii) the exposure draft for the proposed revised reporting model (i.e., a proposed revised financial statement presentation standard) and the accompanying basis for conclusions document. The Board provided its feedback to the Concepts Underlying Financial Performance Task Force for consideration. The PSAB will receive the revised documents at its September 2020 meeting. The Board will also receive an update on the development of two exposure drafts for proposed consequential amendments (one related to the proposed conceptual framework and another related to the proposed revised reporting model).

Review the Executive Summary on the PSAB's Web site.

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