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IFRS Foundation publishes update on the conceptual framework project

  • IFRS - IASB Image

Feb 09, 2015

On February 9, 2015, the IFRS Foundation staff published a document setting out the key tentative decisions made by the International Accounting Standards Board up to the end of January 2015 that affect the proposals in its Discussion Paper, A Review of the Conceptual Framework for Financial Reporting.

On July 18, 2013, the IASB issued Discussion Paper A Review of the Conceptual Framework for Financial Reporting to consider areas where revisions and amendments of the existing conceptual framework was needed. This project update summarizes the effects of the redeliberations on various topics which have been substantially completed. An exposure draft is expected in the first quarter of 2015.

For more information, see the document on the IASB’s website. In addition, Deloitte followed the re­de­lib­er­a­tions of the IASB and all tentative decisions to date; see our conceptual framework project page for details.

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