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IASB publishes update on the conceptual framework project

  • IASB (International Accounting Standards Board) Image

Apr 24, 2015

The IASB staff has published a paper updating the proposals in its July 2013 discussion paper “A Review of the Conceptual Framework for Financial Reporting.”

The paper reflects tentative decisions the IASB has made through March 2015. The IASB is expected to issue an exposure draft on the revised conceptual framework in the second quarter of 2015.

For more in­for­ma­tion, see the staff paper on the IASB’s Web site. In addition, see Deloitte’s conceptual framework project page for further details about the IASB’s redeliberations and tentative decisions to date.

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