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Conceptual Framework

Conceptual Framework


 Board discussion and papers

Stage 3: Discussion Paper

 

Date TitlePodcastUpdate Recording
April 2013

Agenda paper 10: Conceptual Framework: Cover note
Agenda paper 10A: Conceptual Framework: Purpose and Status of the Conceptual Framework: Cover Paper
Agenda paper 10A(a): Conceptual Framework: Draft discussion paper Purpose and status of the Conceptual Framework
Agenda paper 10B: Conceptual Framework: Elements of financial statements: Cover paper
Agenda paper 10B(a): Conceptual Framework: Draft discussion paper: Elements of financial statements
Agenda paper 10C: Conceptual Framework: Cover paper for Section 3- Additional guidance to support the asset and liability definitions
Agenda paper 10C(a): Conceptual Framework: Draft discussion paper: Section 3 Additional guidance to support the asset and liability definitions
Agenda paper 10D: Conceptual Framework: Recognition and derecognition Cover Paper
Agenda paper 10D(a): Conceptual Framework: Draft Discussion paper Recognition and derecognition
Agenda paper 10E: Conceptual Framework: Cover paper for Section 5: Definition of equity and distinction between liabilities and equity instruments
Agenda paper 10E(a): Conceptual Framework: Draft Discussion paper Elements of financial statements: definition of equity and distinction between liabilities and equity instruments
Agenda paper 10E(b): Conceptual Framework: Draft Discussion paper Elements of financial statements: definition of equity and distinction between liabilities and equity instruments
Agenda paper 10F: Conceptual Framework: Measurement – Cover paper
Agenda paper 10F(a): Conceptual Framework: Draft discussion paper Measurement
Agenda paper 10F(b): Conceptual Framework: Draft discussion paper appendix Measurements in existing and proposed IFRSs
Agenda paper 10G: Conceptual Framework: Presentation and disclosure Cover Paper
Agenda paper 10G(a): Conceptual Framework: Draft discussion paper Presentation and disclosure (general)
Agenda Paper 10H: Conceptual Framework: Presentation in the statement of comprehensive income – profit or loss and OCI - Cover Paper
Agenda Paper 10H(a): Conceptual Framework: Draft discussion paper – Section 8: Presentation in the statement of comprehensive income - profit or loss and OCI
Agenda paper 10I: Conceptual Framework: Reporting Entity Cover Paper
Agenda paper 10I(a): Conceptual Framework: Draft discussion paper Appendix – Reporting entity
Agenda paper 10J: Conceptual Framework: Capital maintenance Cover Paper
Agenda paper 10J(a): Conceptual Framework: Draft discussion paper: Capital maintenance
Agenda paper 10K: Conceptual Framework: The use of ‘business model’ in the Conceptual Framework
Agenda Paper 10L: Conceptual Framework: Questions for respondents to the Discussion Paper
[Zip File]