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IAS Plus newsletter — Discussion Paper on reporting entity

Published on: 17 Jul 2008

IASB considers ‘what is a reporting entity’?

On 29 May 2008, the International Accounting Standards Board (IASB) published a Discussion Paper (DP) Preliminary Views on an improved Conceptual Framework for Financial Reporting – The Reporting Entity.

This DP is the next step in the joint project with the US Financial Accounting Standards Board (FASB) to develop a consistent conceptual framework, and considers issues for the purposes of developing a reporting entity concept for inclusion in that conceptual framework. The Boards are seeking comments by 29 September 2008.

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