Conceptual Framework bulletin on complexity in financial statements

Published on: 10 Feb, 2014

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 the issue of complexity in financial statements. 

This bulletin discusses:

  • Unavoidable and avoidable issues of complexity in financial statements.
  • Possible causes for complexity.
  • Suggested guidance to the conceptual framework that may reduce the complexity.

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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