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Conceptual framework

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EFRAG issues final endorsement advice on ‘Amendments to References to the Conceptual Framework in IFRS Standards’
17 Oct 2018
The European Financial Reporting Advisory Group (EFRAG) has issued its final endorsement advice letter relating to the use in the European Union (EU) of ‘Amendments to References to the Conceptual Framework in IFRS Standards’ (“the Amendments”).
EFRAG issues draft endorsement advice on ‘Amendments to References to the Conceptual Framework in IFRS Standards’
12 Jul 2018
The European Financial Reporting Advisory Group (EFRAG) has issued a draft endorsement advice letter and a separate invitation to comment relating to the use in the European Union (EU) of ‘Amendments to References to the Conceptual Framework in IFRS Standards’ (“the Amendments”).
Updated IASB work plan — Analysis
30 Apr 2018
Following the IASB's April 2018 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments in April.
IASB publishes revised Conceptual Framework
29 Mar 2018
The International Accounting Standards Board (IASB) has published its revised 'Conceptual Framework for Financial Reporting'. Included are revised definitions of an asset and a liability as well as new guidance on measurement and derecognition, presentation and disclosure. The new Conceptual Framework does not constitute a substantial revision of the document as was originally intended when the project was first taken up in 2004. Instead the IASB focused on topics that were not yet covered or that showed obvious shortcomings that needed to be dealt with.
Updated IASB work plan — Analysis
23 Mar 2018
Following the IASB's March 2018 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments in March. Changes are numerous, but most important this time is an unchanged entry: "March 2018" for the Conceptual Framework indicates, that the revised framework will indeed come out next week.
Updated IASB work plan — Analysis
18 Dec 2017
Following the IASB's December 2017 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments in December. Changes are numerous.
EFRAG issue summary report of its 2017 academic workshop
06 Oct 2017
The European Financial Reporting Advisory Group (EFRAG) has published a summary report on its academic workshop on measurement.
Updated IASB work plan — Analysis
22 Sep 2017
Following the IASB's September 2017 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments in the months of August and September. Changes mostly relate to pronouncements having been published, comment letter deadlines having ended, and clarifications of upcoming dates of issuing prononouncements.
Decisions reached during the redeliberations on the Conceptual Framework
13 Jun 2017
The International Accounting Standards Board (IASB) has made available a summary of tentative decisions in the Conceptual Framework project to date.
Summary of the December 2016 ASAF meeting now available
24 Jan 2017
The staff of the International Accounting Standards Board (IASB) have made available a summary of the discussions of the Accounting Standards Advisory Forum (ASAF) meeting held in London on 8–9 December 2016.

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