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IASB issues an "Investor Perspectives" article on conceptual framework

  • IASB (International Accounting Standards Board) Image

Jul 19, 2013

The IASB has released another edition in its "Investor Perspectives" series. In this edition, Stephen Cooper (IASB member) discusses what relevance the proposals in the recently issued discussion paper on conceptual framework will have to the investor community.

The article covers two key issues from the discussion paper that investors should note:

    1. The "reporting of performance, including what should be reported in profit or loss and what should be reported outside profit or loss in other comprehensive income.”
    2. The "accounting for items classified as equity and the dilutive effects of some financing instruments on common shareholders.”

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