Two new Conceptual Framework bulletins
08 Jul 2013
EFRAG and the National Standard Setters of France, Germany, Italy and the United Kingdom have published two more issues of their joint publication series on the IASB's Conceptual Framework project. They are dedicated to the role of the business model in financial reporting and the role of a Conceptual Framework.
The Conceptual Framework Bulletins are intended to promote discussion and to inform about European views on the IASB's Conceptual Framework project. They are also designed to elicit feedback on these views therefore come with specific questions at the end of each issue.
Please click for access to the two new bulletins:
Constituents wishing to comment on the views in the bulletins are invited to do so by 30 September 2013.
We have also created an archive of all bulletins available. We are grateful to EFRAG and the National Standard Setters for giving us permission to host them on IAS Plus.
