Global Standards for the world economy

Tuesday 16 July 2019

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Conceptual Framework


 Accounting Standards Advisory Forum (ASAF)


Stage 5: Current stage

 

Date Paper Ref. Paper Recording
March 2017 3 - 3A Agenda Paper 3: Conceptual Framework – Cover paper [PDF]
Agenda Paper 3A: Conceptual Framework – Summary of tentative decisions (IASB meeting paper 10A, February 2017) [PDF]
December 2016  1 - 1G Agenda Paper 1: Conceptual Framework—Overview of session and questions for the ASAF [PDF]
Agenda Paper 1A: Conceptual Framework – Liability definition and supporting concepts—tentative decisions [PDF]
Agenda Paper 1B: Agenda Paper 1B: Conceptual Framework – Liability definition and supporting concepts—background information (IASB meeting paper 10B, November 2016) [PDF]
Agenda Paper 1C: Agenda Paper 1C: Conceptual Framework – Liability definition and supporting concepts—the ‘no practical ability to avoid’ criterion (IASB meeting paper 10C, November 2016) [PDF]
Agenda Paper 1D: Agenda Paper 1D: Conceptual Framework – Liability definition and supporting concepts—reducing the risk of further changes (IASB meeting paper 10D, November 2016) [PDF]
Agenda Paper 1E: Agenda Paper 1E: Conceptual Framework – Liability definition and supporting concepts—other topics (IASB meeting paper 10E, November 2016) [PDF]
Agenda Paper 1F: Agenda Paper 1F: Conceptual Framework – Testing the proposed asset and liability definitions—illustrative examples (IASB meeting paper 10F, November 2016) [PDF] [Reference only]
Agenda Paper 1G: Conceptual Framework – Capital maintenance (IASB meeting paper, December 2016) [PDF]
Agenda Paper 1G, Appendices A and B: Conceptual Framework – Concepts of capital and capital maintenance (IASB meeting paper, December 2016) [PDF]
September 2016 4 - 4E Agenda Paper 4: Conceptual Framework—Cover Paper
Agenda Paper 4A: Measurement and the Conceptual Framework (EFRAG)
Agenda Paper 4B: Measurement: redrafting the factors to consider in selecting a measurement basis
Agenda Paper 4C: Measurement: suggested redraft of parts of Chapter 6
Agenda Paper 4D: Information about financial performance
Agenda Paper 4E: The Linkage between Financial Performance and Measurement (ASBJ)
July 2016  1 - 1C Agenda Paper 1: Conceptual Framework / Financial Statements with Characteristics of Equity – Introduction to the session
Agenda Paper 1A: Conceptual Framework—Concepts to support the liability definition
Agenda Paper 1B: Financial Instruments with the Characteristics of Equity
Agenda Paper 1C: Conceptual Framework—Recognition—low probability of a flow of economic benefits
April 2016  2 - 2Q Agenda Paper 2: Conceptual Framework
Agenda Paper 2A: Conceptual Framework: Feedback summary—Overview [IASB meeting, March 2016: Agenda Paper 10]
Agenda Paper 2B: Conceptual Framework: Feedback summary—Chapter 1—The objective of general purpose financial reporting [IASB meeting, March 2016: Agenda Paper 10A]
Agenda Paper 2C: Conceptual Framework: Chapter 2 [IASB meeting, March 2016: Agenda Paper 10B]
Agenda Paper 2D: Conceptual Framework: Feedback summary—Chapter 3—Financial statements and the reporting entity [IASB meeting, March 2016: Agenda Paper 10C]
Agenda Paper 2E: Conceptual Framework: Feedback summary—Elements of financial statements—Assets [IASB meeting, March 2016: Agenda Paper 10D]
Agenda Paper 2F: Conceptual Framework: Feedback summary—Elements of financial statements—Liabilities and equity [IASB meeting, March 2016: Agenda Paper 10E]
Agenda Paper 2G: Conceptual Framework: Feedback summary—Elements of financial statements—Income, expenses and undefined elements [IASB meeting, March 2016: Agenda Paper 10F]
Agenda Paper 2H: Conceptual Framework: Feedback summary—Recognition [IASB meeting, March 2016: Agenda Paper 10G]
Agenda Paper 2I: Conceptual Framework: Feedback summary—Derecognition [IASB meeting, March 2016: Agenda Paper 10H]
Agenda Paper 2J: Conceptual Framework: Feedback summary—Measurement and Capital Maintenance [IASB meeting, March 2016: Agenda Paper 10I]
Agenda Paper 2K: Conceptual Framework: Feedback summary—Presentation and disclosure [IASB meeting, March 2016: Agenda Paper 10J]
Agenda Paper 2L: Conceptual Framework: Chapter 7—OCI [IASB meeting, March 2016: Agenda Paper 10K]
Agenda Paper 2M: Conceptual Framework: Feedback summary—Business activities and long-term investment [IASB meeting, March 2016: Agenda Paper 10L]
Agenda Paper 2N: Conceptual Framework: Feedback summary—User outreach [IASB meeting, March 2016: Agenda Paper 10M]
Agenda Paper 2O: Conceptual Framework: Conceptual Framework: Feedback summary—Effects and Updating References ED [IASB meeting, March 2016: Agenda Paper 10N]
Agenda Paper 2P: Conceptual Framework: Feedback summary—Key messages [IASB meeting, March 2016: Agenda Paper 10O]
Agenda Paper 2Q: Conceptual Framework—Measurement [EFRAG paper]
October 2015 2 - 2B Agenda Paper 2: Conceptual Framework: Cover paper [PDF]
Agenda Paper 2A: Conceptual Framework: Measurement [PDF]
Agenda Paper 2B: Conceptual Framework: Implications of the Exposure Draft Conceptual Framework for Financial Reporting for the Rate-regulated Activities project [PDF]

July 2015 3 - 3A Agenda Paper 3: Conceptual Framework: Recognition and derecognition [PDF]
Agenda Paper 3A: Conceptual Framework: EFRAG [PDF]
March 2015 2 - 2C Agenda Paper 2: Conceptual Framework: Cover note [PDF]
Agenda Paper 2A: Conceptual Framework: ASBJs paper on Identification, Description and Classification of Measurement Bases [PDF]
Agenda Paper 2B: Conceptual Framework: ASBJs paper on Role of “Nature of an Entity’s Business Activities” in Accounting Standard-Setting [PDF]
Agenda Paper 2C: Conceptual Framework: ASBJs paper on points on measurement [PDF]