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IASB issues an ‘Investor Perspectives’ article on conceptual framework

  • IASB (International Accounting Standards Board) (blue) Image

19 Jul 2013

The International Accounting Standards Board (IASB) has released another edition in its 'Investor Perspectives' series. In this edition, Stephen Cooper (IASB Board member) discusses the relevance of the proposals in the recently issued discussion paper on conceptual framework will have to the investor community.

The article covers two key issues from the discussion paper that investors should take note:

    1. “the reporting of performance, including what should be reported in profit or loss and what should be reported outside profit or loss in other comprehensive income”; and
    2. “the accounting for items classified as equity and the dilutive effects of some financing instruments on common shareholders.”

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