Global Standards for the world economy

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IASB meeting summaries

IASB meeting summaries

 IASB December 2012


The IASB held education sessions on the difference between a liability and equity and measurement concepts. No decisions were made.

The IASB also considered a plan for the Conceptual Framework project that was developed by the staff. Fourteen IASB members supported the plan.

Next steps

The IASB will continue its discussions on the Conceptual Framework project at the January 2013 meeting.

Date: 12/13/2012