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We comment on the proposed changes to the Conceptual Framework

  • Deloitte document (mid gray) Image

25 Nov 2015

We have published our comment letters on the IASB's EDs 2015/3 'Conceptual Framework for Financial Reporting' and 2015/4 'Updating References to the Conceptual Framework (Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34, SIC-27 and SIC-32)'.

In our comment letter on ED/2015/3, we note that we think further improvements are necessary before the revised Conceptual Framework is issued. Please click to access the full comment letter.

In our comment letter on ED/2015/4, we agree with the proposed amendments to reference to the Conceptual Framework and with the Board’s proposed means of transition. Please click to access the full comment letter.

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