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Two new Conceptual Framework bulletins

  • EFRAG Bulletin Image

12 Sep 2013

The European Financial Reporting Advisory Group (EFRAG) and the National Standard Setters of France, Germany, Italy and the United Kingdom have published two more issues of their joint publication series on the IASB's Conceptual Framework project. The new publications are dedicated to accountability and the role of financial reporting as well as the asset/liability approach.

The Conceptual Framework Bulletins are intended to promote discussion and to inform about European views on the IASB's Conceptual Framework project. They are also designed to elicit feedback on these views therefore come with specific questions at the end of each issue.

Please click for access to the two new bulletins:

Constituents wishing to comment on the views in the bulletins are invited to do so by 15 November 2013.

We have also created an archive of all bulletins available. We are grateful to EFRAG and the National Standard Setters for giving us permission to host them on IAS Plus.

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