Newsletter on conceptual framework

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11 Oct, 2010

Deloitte's IFRS Global Office has published an IFRS in Focus Newsletter – IASB completes first phase of joint project on Conceptual Framework for Financial Reporting.

This newsletter describes the recent IASB publication of the first part of the Conceptual Framework. The objective of the conceptual framework project is to create a sound foundation for future accounting standards that are principles-based, internally consistent and internationally converged. The project is being carried out in phases.

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