Papers from UK conceptual framework public meeting
08 Oct 2006
On 21 September 2006, the United Kingdom Accounting Standards Board (ASB) hosted a public meeting on the proposals in the IASB's and FASB's joint preliminary views discussion paper 'The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information'.
The roundtable was chaired by Ian Mackintosh, Chairman of the ASB. To provide a context for the roundtable, the ASB prepared a background paper discussing some of the issues arising from the preliminary views paper. That paper and other papers and presentations of roundtable participants have been posted to The ASB's Website.