Global Standards for the world economy

Saturday 11 July 2020

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Conceptual Framework

Exposure draft: The reporting entity [Phase D] [March 2010]

 Exposure draft and comment letters Phase D


On 11 March 2010 the International Accounting Standards Board (IASB) published for public comment a proposed 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.

Comment letters

The exposure draft was open for comment until 16 July 2010. All comment letters submitted are held by the FASB, you can view all comment letter from the FASB Website here.

Access the due process document


Due process documents
Exposure Draft Conceptual Framework for Financial Reporting: The Reporting Entity[English][PDF]
Exposé-sondage conceptuel de l'information financiére: L'entité comptable [French][PDF]


Related information

Read the press release