IASB is finalising an update to the Conceptual Framework for Financial Reporting

Tags: IFRS

The goal is to provide a more complete, clear and updated set of concepts to use when the Board develops or revises IFRS Standards.

The Board expects to publish the revised Conceptual Framework and to update references to the Conceptual Framework in IFRS Standards around the end of the first quarter of 2018.

See more information in the topic link below.

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Better Communication in Financial Reporting > Conceptual Framework

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