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Conceptual framework web series

  • IASB (International Accounting Standards Board) (blue) Image

28 Aug 2013

The International Accounting Standards Board (IASB) will be hosting a series of web presentations on its 'Conceptual Framework' Discussion Paper. Seven dates between September–November have been announced.

Following the introductory web presentations on 26 July 2013, the IASB will host seven more live web presentations on the issues raised in the DP. Each presentation will also feature a question and answer session.

Date Topic
Tuesday 3 September 10:00 am Definitions of assets and liabilities
Friday 13 September 2:30 pm Other comprehensive income
Friday 27 September 10:00 am Definition of equity and distinction between liability and
equity elements
Wednesday 2 October 10:00 am Measurement
Thursday 10 October 2:00 pm Additional guidance to support the liability definition
Tuesday 22 October 4:00 pm Objective and Qualitative Characteristics
Friday 15 November 3:00 pm Presentation and disclosure

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