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IFRS in Focus — IASB issues a revised Conceptual Framework

Published on: 14 May 2018

This issue discusses the recently published revised Conceptual Framework for Financial Reporting.

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Spanish translation of this publication

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Effective date of 2015-2017 annual improvements cycle

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IFRS in Focus — IASB issues a revised Conceptual Framework

Related Topics

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Related news

IASB decides on first potential amendments to IFRS 17

IASB publishes proposed amendments to IAS 37 regarding onerous contracts

New and revised pronouncements as at 31 December 2018

IASB publishes editorial corrections

Agenda for the IASB meeting changed

IASB Chairman doubts we are ready for the next crisis but sees great improvements in financial reporting

Related Publications

A Roadmap to Applying the New Revenue Recognition Standard (2018)

IFRS in Focus — IASB amends the definition of material

IFRS in Focus — Reporting on periods ending after 1 July 2018 — Inflation in Argentina

IFRS in Focus — IASB amends the definition of a business in IFRS 3

Related Discussions

Updating a reference to the Conceptual Framework (Amendments to IFRS 3)

Updating a reference to the Conceptual Framework (Amendments to IFRS 3)

Conceptual framework

Conceptual Framework

Related Dates

Effective date of 2015-2017 annual improvements cycle

Effective date of IFRS 16

Effective date of amendments to IAS 19 (plan amendments)

Effective date of amendments to IFRS 9 (prepayment features)

Effective date of IFRIC 23

Correction list for hyphenation