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Conceptual Framework - Feedback on survey and Discussion Forum (IASB education session)

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Conceptual Framework — IASB-FASB joint project
Originally a joint IASB-FASB project to develop a common conceptual framework to be used as a basis for accounting standards, this project was suspended and replaced in 2012 by an IASB-only comprehensive project.
Conceptual Framework Phase F — Purpose and status
Part of the IASB-FASB comprehensive project on the Conceptual Framework, dealing with the Conceptual Framework's authoritative status, with the goal of developing a framework that is of comparable authority for the use of both the IASB and FASB in the standard-setting process. This project was discontinued when the overall IASB-FASB project was replaced by an IASB-only comprehensive project during 2012.
Conceptual Framework Phase E — Presentation and disclosure
Part of the IASB-FASB comprehensive project on the Conceptual Framework, dealing with the concepts underlying display and disclosure of financial information, including the boundaries of such information. This project was replaced by an IASB-only comprehensive project during 2012.
Conceptual Framework Phase C — Measurement
Part of the IASB-FASB comprehensive project on the Conceptual Framework, dealing with how the various elements of the financial statements should be measured. This project was replaced by an IASB-only comprehensive project during 2012.
Conceptual Framework Phase B — Elements and recognition
Part of the IASB-FASB comprehensive project on the Conceptual Framework, dealing with the various elements of the financial statements, such as assets, liabilities, revenues and expenses and their broad recognition requirements. This project was replaced by an IASB-only comprehensive project during 2012.
Conceptual Framework Phase D — Reporting entity
Part of the IASB-FASB comprehensive project on the Conceptual Framework, dealing with the boundaries of the reporting entity. This project was replaced by an IASB-only comprehensive project during 2012.
Conceptual Framework Phase H — Remaining issues
Part of the IASB-FASB comprehensive project on the Conceptual Framework, dealing with any residual issues after completion of the other phases. This project was discontinued when the overall IASB-FASB project was replaced by an IASB-only comprehensive project during 2012.
Conceptual Framework Phase G — Application to not-for-profit entities
Part of the comprehensive project on the Conceptual Framework, which will consider the applicability of the concepts developed in earlier phases to not-for-profit entities in the private sector. This project was discontinued when the overall IASB-FASB project was replaced by an IASB-only comprehensive project during 2012.
Disclosure initiative — Principles of disclosure
This project has been concluded. The IASB published ‘Disclosure Initiative — Principles of Disclosure project summary' on 21 March 2019 and will not conduct any further work regarding this project.
Disclosure initiative — Disclosure review
This project is part of the IASB's overall disclosure initiative and will consider the disclosures currently in all International Financial Reporting Standards. As a first step, the Board's DP on Principles of Disclosure contained an appendix with two examples of how existing standards could be re-drafted using the principles described in the DP.

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