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Conceptual framework

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Need to Know — IASB issues a revised Conceptual Framework
14 May 2018
The International Accounting Standards Board (the IASB) has issued a revised Conceptual Framework. In this edition of 'Need to Know', we outline the main changes and the key concepts in the revised Framework.
EFRAG endorsement status report 29 March 2018
29 Mar 2018
The endorsement status report has been updated to reflect the IASB's publication of 'Amendments to References to the Conceptual Framework in IFRS Standards'.
Deloitte comment letter on updating references to the Conceptual Framework
25 Nov 2015
We agree with the proposed amendments to reference to the Conceptual Framework and with the Board’s proposed means of transition.
Deloitte comment letter on the Conceptual Framework
25 Nov 2015
We think that further improvements are necessary before the revised Conceptual Framework is issued.
Conceptual framework bulletin on profit or loss versus OCI
14 Jul 2015
In their publication series that discusses the issues that arise in the course of the IASB's Conceptual Framework project, EFRAG has published a bulletin to contribute to the discussion on what items should be reported in profit or loss and what items should be reported as items of other comprehensive income. The bulletin specifically explores how to articulate the necessary guidance reflecting the role of the business model in the selection of measurement bases.
Need to know — IASB issues Exposure Draft for a revised Conceptual Framework
10 Jun 2015
This newsletter outlines the proposed revisions to the Conceptual Framework set out in the recent Exposure Draft ED/2015/3 Conceptual Framework for Financial Reporting which was issued in May 2015 for public comment.
Arjan Brouwer, Martin Hoogendoorn and Ewout Naarding: The Conceptual Framework as a guide for future standard setting or only a justification of current practice?
02 Oct 2014
This paper was presented at the IASB Research Forum held on 2 October 2014. It evaluates whether the IASB's efforts to develop a new Conceptual Framework are aimed at developing a robust and consistent basis for future standard setting, thereby guiding standard setting decisions in complex and controversial areas, or whether the development of the new Conceptual Framework is only a political step aimed at legitimising existing standards.
Günther Gebhardt, Araceli Mora and Alfred Wagenhofer: Revisiting the Fundamental Concepts of IFRS
31 Mar 2014
This paper shows discussions and views on a number of important issues that are raised in the IASB Conceptual Framework project from an academic and research perspective.
Conceptual Framework bulletin on complexity in financial statements
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 considers issues of complexity in financial statements, possible causes, and provides suggestions to the conceptual framework that may reduce the complexity.
Deloitte comment letter on IASB DP/2013/1 'A Review of the Conceptual Framework for Financial Reporting'
15 Jan 2014
We support the Board’s review of the Framework, however, some areas of the discussion paper address concepts that have not been fully deliberated or tested and on which there is no broad consensus. We encourage the Board to conduct additional research in these areas and include the Accounting Standards Advisory Forum in the deliberations.

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