'Conceptual Framework proposals: Where are the concerns?'
06 Aug 2015
The Australian Accounting Standards Board (AASB) has published a 'Hot Topic' publication summarising in one central location links to recent articles, reports, discussions and submissions from organisations and individuals that AASB staff think may be useful to constituents interested in the IASB's Conceptual Framework project.
In May 2015, the IASB issued exposure drafts ED/2015/3 Conceptual Framework for Financial Reporting and ED/2015/4 Updating References to the Conceptual Framework for public comment. The AASB has collected in one central location directions or links to recent articles, reports, discussions and submissions from organisations and individuals that AASB staff think may be useful to Australian (and international) constituents interested in the conceptual framework project. The publication offers:
- Recent AASB discussions and publications,
- tentative views of other standard-setters and constituents,
- recently published IASB articles, and
- previous AASB submissions on the Conceptual Framework.
Further content will be added over time.
Please click to access the Hot Topic publication on the AASB website.
