IFAC Response to IFRS Conceptual Framework Exposure Draft
Nov 24, 2015 | Comment Letters
IFAC has submitted comments on the IFRS Conceptual Framework ED. IFAC commends the International Accounting Standards Board (IASB) on its efforts in reactivating the Framework project, and recommends a number of additional conceptual areas for consideration including in regard to business models, and financial performance. IFAC also provides specific comments and recommendations regarding several areas in the ED including stewardship, prudence, definitions of assets and liabilities, measurement bases, and presentation and disclosure.
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