IASB staff paper on the conceptual framework

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05 Jun, 2014

The IASB staff has prepared a staff paper discussing how the tentative decisions made by the IASB would affect the proposals in the Discussion Paper 'A Review of the Conceptual Framework for Financial Reporting'. It reflects tentative decisions of the IASB made through April 2014.

According to the timetable for the redeliberations in the conceptual framework project, the IASB aims to issue an Exposure Draft of a revised Conceptual Framework by the end of 2014.

The staff paper is available on the IASB's website.

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