Conceptual Framework bulletin on the role of a Conceptual Framework

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 the purpose of the Framework for the IASB, the completeness of the Framework for setting requirements, the role of the Framework for preparers, the decision-making process derived from the Framework, and the consequences of a revised Framework for existing IFRS.

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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