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Conceptual framework web series

  • Webcast — dark green Image

Aug 28, 2013

The IASB will be hosting a series of web presentations on its "Conceptual Framework" discussion paper. Seven dates between September and November have been announced.

Following the introductory web presentations on July 26, 2013, the IASB will host seven more live web presentations on the issues raised in the DP. Each presentation will also feature a question-and-answer session.

Date Topic
Tuesday, September 3, at 10:00 am Definitions of assets and liabilities
Friday, September 13, at 2:30 pm Other comprehensive income
Friday, September 27, at 10:00 am Definition of equity and distinction between liability and
equity elements
Wednesday, October 2, at 10:00 am Measurement
Thursday, October 10, at 2:00 pm Additional guidance to support the liability definition
Tuesday, October 22, at 4:00 pm Objective and qualitative characteristics
Friday, November 15, at 3:00 pm Presentation and disclosure

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