Comment deadline for the Discussion Paper for a new Conceptual Framework

When 14 Jan 2014
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The IASB published the discussion paper DP/2013/1 A Review of the Conceptual Framework for Financial Reporting for public comment on 18 July 2013.

Included in the DP are proposals to revise the definitions of an asset and a liability, to introduce guidance on derecognition, to clarify the objective and purpose of other comprehensive income and to set a framework for presentation and disclosure.

Comments are due by 14 January 2014.

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