ED/2015/3 Conceptual Framework for Financial Reporting2015-09-25
The IASB’s existing Conceptual Framework was developed by its predecessor body, the International Accounting Standards Committee, in 1989. This Exposure Draft sets out the proposals for a revised Conceptual Framework. It has been developed in the light of responses received on the Discussion Paper A Review of the Conceptual Framework for Financial Reporting (the ‘Discussion Paper’), which was published in July 2013.
Taggar: FAR tycker, Redovisning