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Webcast – IASB Research Forum 2016: Moving the Conceptual Framework Forward: Accounting for Uncertainty

  • IFRS - AcSB Image

Dec 06, 2016

On December 6, 2016, the Accounting Standards Board (AcSB) released the webcast "Moving the Conceptual Framework Forward: Accounting for Uncertainty" from the third annual IASB Research Forum that was held in conjunction with the 2016 Contemporary Accounting Research Conference this October 2016.

To meet the objectives of financial reporting in the IASB’s Conceptual Framework, the "balance sheet approach" embraced by the Framework is necessary but not sufficient. Critical, but largely overlooked, is the role of uncertainty, which this session argues defines the role of accrual accounting as a distinctive source of information for investors when investment outcomes are uncertain.

Review the press release and webcast on the AcSB's website.

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