Conceptual framework bulletin on complexity

Published on: 10 Feb 2014

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 that considers (1) issues of complexity in financial statements, (2) possible causes, and (3) provides suggestions to the conceptual framework that may reduce the complexity.

Please download the issue on the role of a Conceptual Framework below or click for access to all publications in this series.


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