Global Standards for the world economy

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IASB meeting summaries

 IASB December 2008


Objective and Qualitative Characteristics

The Board noted a summary of comments received on the exposure draft An improved Conceptual Framework: Chapter 1: The Objective of Financial Reporting and Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information and the plans for redeliberations. No decisions were made.


Date: 12/16/2008