Conceptual Framework bulletin on accountability and the objective of financial reporting

Published on: 12 Sep, 2013

In their publication series that discusses the issues that arise in the course of the IASB's Conceptual Framework project, EFRAG and the National Standard Setters of France, Germany, Italy and the UK have published a bulletin discussing whether financial statements should provide information that is useful for an assessment of management’s accountability (or stewardship) and whether this objective is adequately reflected in the IASB’s Conceptual Framework.

Please download the issue on the role of a Conceptual Framework below or click for access to all publications in this series.

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