Global Standards for the world economy

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Conceptual Framework

IASB meeting summaries

 IASB / FASB October 2010



The staff presented to the IASB and FASB a summary of the comments received on the exposure draft Conceptual Framework for Financial Reporting: The reporting entity whose comment period ended on 16 July 2010.

The boards decided that:

  1. the staff has appropriately identified the issues to be discussed at future meetings; and
  2. the staff should prepare a paper that discusses the possible time required to address these issues and the revised target issue date of the final Chapter.

Date: 10/22/2010