The International Accounting Standards Board has published for public comment a discussion paper exploring possible changes to the IASB’s Conceptual Framework for Financial Reporting.
The discussion paper is the first step towards issuing a revised Conceptual Framework, the IASB noted. The Conceptual Framework sets out the concepts that underlie the preparation and presentation of financial statements. It identifies principles for the IASB to use when it develops and revises International Financial Reporting Standards
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