Conceptual Framework project pages reorganised
25 Feb 2008
The joint IASB-FASB Conceptual Framework project is being conducted in eight phases.
We have reorganised our project summary on IAS Plus into a separate web page for each phase plus a page on the overall approach to the project. The Overall Approach page has a comprehensive meeeting-by-meeting chronology with links to the pages for those phases discussed at each meeting:
- Overall Approach to the Project
- Phase A: Objectives and Qualitative Characteristics
- Phase B: Elements and Recognition
- Phase C: Measurement
- Phase D: Reporting Entity
- Phase E: Presentation and Disclosure
- Phase F: Purpose and Status
- Phase G: Application to Not-for-profit Entities
- Phase H: Remaining Issues