Conceptual Framework bulletin on uncertainty

Published on: 11 Apr 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 uncertainty is best dealt with solely as a matter of measurement or should continue to play a role in either or both the definition of an element and the recognition criteria.

Please download the issue on uncertainty below or click for access to all publications in this series.


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