Global Standards for the world economy

Monday 09 December 2019

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Conceptual Framework

Global Preparers Forum (GPF)

Stage 5: Current stage


Date Paper Ref. Paper Recording
November 2015 3 Agenda Paper 3: Conceptual Framework: Asset and liability definitions, recognition and derecognition [PDF]
June 2015
(Joint meeting with CMAC)
2A - 2C Agenda Paper 2A: Conceptual Framework: Cover paper [PDF]
Agenda Paper 2B: Conceptual Framework: Financial performance [PDF]
Agenda Paper 2C: Conceptual Framework: Measurement [PDF]