The IASB has published a revised version of the ‘Conceptual Framework for Financial Reporting’ (the Conceptual Framework). This completes the IASB’s long-running project to update and clarify its existing guidance and fill in the gaps in it.
This Special Edition of IFRS News explains the key features of the revised Conceptual Framework and provides practical insights into its application and impact.
Download the IFRS News: A revised ‘Conceptual Framework for Financial Reporting
The IASB has published a revised version of the ‘Conceptual Framework for Financial Reporting’ (the Conceptual Framework).