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Conceptual Framework

IASB meeting summaries

 IASB November 2012


Conceptual framework

The IASB held an education session on work that had been undertaken on the Conceptual Framework project before the project was suspended in 2010. In addition, the IASB discussed the issues associated with the reporting entity chapter of the Conceptual Framework.

No decisions were made.

Next steps

The IASB will continue its discussions on the Conceptual Framework project at the December 2012 meeting.

Date: 11/20/2012

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