Arjan Brouwer, Martin Hoogendoorn and Ewout Naarding: The Conceptual Framework as a guide for future standard setting or only a justification of current practice?

Published on: 02 Oct 2014

This paper was presented at the IASB Research Forum held on 2 October 2014. It evaluates whether the IASB's efforts to develop a new Conceptual Framework are aimed at developing a robust and consistent basis for future standard setting, thereby guiding standard setting decisions in complex and controversial areas, or whether the development of the new Conceptual Framework is only a political step aimed at legitimising existing standards.

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