Conceptual Framework bulletin on the role of the business model in financial reporting

Published on: 08 Jul 2013

In their publication series that discusses the issues that arise in the course of the IASB's Conceptual Framework project, EFRAG and the National Standard Setters of France, Germany, Italy and the UK have published a bulletin considering whether financial reporting based on the business model notion provides useful information.

Please download the issue on the role of the business model below or click for access to all publications in this series.


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