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IAS Plus Update — IASB publishes exposure draft on conceptual framework description of the reporting entity

Published on: Mar 19, 2010

On March 11, 2010, the IASB published ED/2010/2 Conceptual Framework for Financial Reporting The Reporting Entity. This exposure draft forms part of the multiphase joint IASB and FASB project to develop a common conceptual framework. The boards believe that establishing a common definition of the reporting entity concept at the framework level will assist in developing a consistent approach on the consolidation project at the standard-level.


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