ED/2015/3 Conceptual Framework for Financial Reporting

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.

Etiketter: FAR tycker, Redovisning