Saturday, March 13, 2010

Exposure draft of Conceptual Framework for Financial Reporting

This was an email alert from eIFRS on March 11, 2010 :

The International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB) today published for public comment an exposure draft on the reporting entity concept.

The proposals form part of a joint project to develop a common and improved conceptual framework that provides the basis for developing future accounting standards.

Comments on the exposure draft are invited by 16 July 2010.

Access the document online:

  • To access the exposure draft "Conceptual Framework for Financial Reporting: The Reporting Entity" visit the "Open to comment" section on
  • If you are an eIFRS/Comprehensive subscriber, you can view the document in the "Latest Additions" section of the secure eIFRS online area.
    (you will be required to provide your login details).

Print copies of the document:

Printed copies can be purchased from the IASC Foundation's online shop at:

Comprehensive subscribers will receive their printed copies soon.

More information:

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