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European discussion paper on the conceptual framework

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

17 Nov 2006

The European Financial Reporting Advisory Group (EFRAG) and the French accounting standard setter (Conseil National de la Comptabilite, or CNC) have jointly published the first Discussion Paper under the auspices of the Pro-active Accounting Activities in Europe (PAAinE).

The Discussion Paper is titled The Conceptual Framework: Starting from the Right Place? It elaborates on the following issues:
  • Purpose of the conceptual framework
  • Users of financial reporting
  • Entities within the scope of the Framework
  • The scope of financial reporting.
EFRAG and CNC invite comments, which are due by 18 March 2007. Click to Download the Discussion Paper PDF 873k).


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