Conceptual Framework for Financial Reporting
On 29 May 2015, the IASB published an exposure draft of its Conceptual Framework for financial reporting.
Keywords: Mazars, Thailand, IFRS, IASB
21 July 2015
The aim of this document is to improve financial reporting by augmenting, clarifying, and updating the existing Conceptual Framework so that it can be used by:
- the IASB, when developing IFRSs; and
- its stakeholders, to facilitate their understanding and implementation of IFRSs.
The comment period is open until 26 October 2015.
For more information, please see the full exposure draft .