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Decisions reached during the redeliberations on the Conceptual Framework

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

13 Jun 2017

The International Accounting Standards Board (IASB) has made available a summary of tentative decisions in the Conceptual Framework project to date.

The IASB completed redeliberations of the May 2015 Exposure Drafts in March 2017 and expects to publish the revised Conceptual Framework in the second half of 2017.

Please click to access the decision summary on the IASB website.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.