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IASB publishes update on the conceptual framework project

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09 Feb 2015

The staff of the IASB has published a document setting out the key tentative decisions made by the IASB up to the end of January 2015 that affect the proposals in the discussion paper on the conceptual framework.

On 18 July 2013, the IASB issued Discussion Paper A Review of the Conceptual Framework for Financial Reporting to consider areas where revisions and amendments of the existing conceptual framework was needed. This project update summarises the effects of the redeliberations on various topics which have been substantially completed. An exposure draft is expected in the first quarter of 2015.

For more information, see the document on the IASB’s website. In addition, Deloitte has followed the re­de­lib­er­a­tions of the IASB and all tentative decisions to date; see our conceptual framework project page for details.

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