Welcome to the website of the IFRS Foundation and the IASB

Saturday 29 November 2014

Banner graphic

Objective and qualitative characteristics

Conceptual Framework Phase A


 Conceptual Framework: Objective and qualitative characteristics

The "Objective and Qualitative Characteristics" phase is part of the Conceptual Framework project.

Project stages

Issued documents

Stage 1: completed July 2006

Feedback on DP

Issued documents

Stage 2: completed: May 2008

Feedback on ED

Stage 3: completed: September 2010