IASB publishes update on the conceptual framework project

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Apr 24, 2015

On April 24, 2015, the staff of the International Accounting Standards Board (IASB) published a document setting out the key tentative decisions made by the IASB up to the end of March 2015 that affect the proposals in the discussion paper on the conceptual framework.

In March 2015, the IASB discussed issues that have arisen in drafting the Conceptual Framework exposure draft. This new update includes the tentative decisions made in March. An exposure draft is expected in the second quarter of 2015.

For more information, see the document on the IASB’s website.

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