Global Standards for the world economy

Friday 15 November 2019

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Conceptual Framework


 Board discussion and papers

Stage 5: Current Stage

 

Date Ref. Title Recording Update
March 2016

10

Agenda Paper 10: Conceptual Framework: Feedback summary—Overview

Agenda Paper 10A: Conceptual Framework: Feedback summary—Chapter 1—The objective of general purpose financial reporting

Agenda Paper 10B: Conceptual Framework: Feedback summary—Chapter 2—Qualitative characteristics of useful financial information

Agenda Paper 10C: Conceptual Framework: Feedback summary—Chapter 3—Financial statements and the reporting entity

Agenda Paper 10D: Conceptual Framework: Feedback summary—Elements of financial statements—Assets

Agenda Paper 10E: Conceptual Framework: Feedback summary—Elements of financial statements—Liabilities and equity

Agenda Paper 10F: Conceptual Framework: Feedback summary—Elements of financial statements—Income, expenses and undefined elements

Agenda Paper 10G: Conceptual Framework: Feedback summary—Recognition

Agenda Paper 10H: Conceptual Framework: Feedback summary—Derecognition

Agenda Paper 10I: Conceptual Framework: Feedback summary—Measurement and Capital Maintenance

Agenda Paper 10J: Conceptual Framework: Feedback summary—Presentation and disclosure

Agenda Paper 10K: Conceptual Framework: Feedback summary—Information about financial performance

Agenda Paper 10L: Conceptual Framework: Feedback summary—Business activities and long-term investment

Agenda Paper 10M: Conceptual Framework: Feedback summary—User outreach

Agenda Paper 10N: Conceptual Framework: Feedback summary—Effects and Updating References ED

Agenda Paper 10O: Conceptual Framework: Feedback summary—Key messages