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Tuesday 16 September 2014

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Conceptual Framework

Discussion paper: The reporting entity [Phase D][May 2008]


 

Discussion paper and comment letters 2008


 

On 29 May 2008 the IASB and US FASB jointly published a discussion paper that sets out the boards� preliminary views on the reporting entity concept and related issues.

The discussion paper is the third consultative paper to result from the boards� joint project on the conceptual framework.

The first two were a discussion paper and an exposure draft on objective of financial reporting, and the qualitative characteristics and constraints of decision-useful financial information.

The discussion paper was open for comment until 29 September 2008, the comment period has now closed.  To view the comment letters click here.

Access the due process documents 

 

Due process documents
Discussion Paper: Preliminary Views on an improved Conceptual Framework for Financial Reporting (The Reporting Entity)[PDF]

 

Related information

Click here for IASB meeting details November 2008.

Click here for the press release.

Click here for the FAQs