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Deloitte comment letter on IASB DP/2013/1 "A Review of the Conceptual Framework for Financial Reporting"

Published on: Jan 15, 2014

Deloitte responded to the International Accounting Standards Board’s Discussion Paper DP/2013/1 A Review of the Conceptual Framework for Financial Reporting.

We support the Board’s review of the Framework, however, some areas of the discussion paper address concepts that have not been fully deliberated or tested and on which there is no broad consensus. We encourage the Board to conduct additional research in these areas and include the Accounting Standards Advisory Forum in the deliberations.


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