Transcription of IASB issues the Conceptual Framework exposure …
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IASB issues the Conceptual Framework exposure …
Applying IFRSC onceptual FrameworkIASB issues the Conceptual Framework exposure draftJune 20151 June 2015 Applying IFRS IASB issues the Conceptual Framework exposure draftContents What you need to know The IASB has proposed revisions to its Conceptual Framework . The purpose of this project is to provide the IASB with an updated andmore complete set of concepts to use for standard-setting, guidance forpreparers in developing accounting policies, and assistance to others intheir efforts to understand and interpret the standards. The proposed changes to the Conceptual Framework may impact theapplication of IFRS in situations where no standard applies to a particulartransaction or event, or when a standard allows a choice of accountingpolicy. The comment period ends 26 October of the proposals2 Objective of GPFR and qualitative characteristics of usefulfinancial information .. 2 Reporting entities .. 3 Elements of financial statements .. 3 Recognition and derecognition.
5 June 2015 Applying IFRS – IASB issues the Conceptual Framework exposure draft Derecognition The existing Conceptual Framework does not provide guidance on
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