Tuesday 18 June 2013
5
Revised Project Timeline
12
Comment Letter Summary and Plans for Redeliberations
16
Measurement Implications
6
4
Sweep issues from the ballot draft
Discussion Paper Questions
2
2A
Cover Note and Questions for the Boards
Revision of August 2009 Measurement Chapter Draft
10A
10B
Comments of the Pre-ballot Draft
Comments on the Pre-ballot Draft of the Exposure Draft
5A
Sample Measurement Chapter - Cover Memo
Sample Measurement Chapter
19
Comment Period for the Forthcoming Exposure Draft
2B
How to Finalise the Conceptual Framework
Phase F Purpose and Status of the Framework
Phase G Not-for-profit and GBEs
3
3A
3B
3C
14A
14B
Choosing Between a Current Measure and a Non-current Measure
Cover Note
Redeliberations: Objective of Financial Reporting
The primary user group, entity perspective and parent company approach
Objective and Qualitative Characteristics (Phase A): Drafting the Chapters
Reporting Entity (Phase D) Redeliberation of Issues (Part 2)
Reporting Entity (Phase D) Redeliberation of Issues (Part 3)
9
Narrowing the Set of Measurement Bases for the Framework and Consequences for Viewing Measurement Issues
Conceptual Framework Qualitative Characteristics and Constraints of Financial Reporting
Reporting Entity (Phase D) Redeliberation of Issues (Part 1)
2C
Comment Letter Summary: Objectives and Qualitative Characteristics Cover Memo
Objective and Qualitative Characteristics
Phase A: Project Plan
Comment Letter Summary: General Issues Arising from the Exposure Draft and the Discussion Paper
Factors to Consider in Selecting a Basis for Measurement after Initial Recognition
Comment Letter Summary: Discussion Paper "Reporting Entity" (Phase D)
Element Definitions
11
11A
11B
11C
11D
Phase B: Elements & Recognition - Definition of a Liability Cover Note
Phase B: Elements & Recognition - When do statutes, laws and regulations give rise to a liability
Phase B: Elements & Recognition - Dealing with uncertainty about the existence of a liability
Phase B: Elements & Recognition - Liability Definition Summary of Tentative Decisions
Phase B: Elements & Recognition - Liability Definition Examples
Conceptual Framework Issues Arising During Drafting of Phase A ED and Phase D DP/PV
10
Consequential Amendments to the Framework: Reliability of Measurement
Phase B: Elements & Recognition - Liability Definition Converging and Improving the Definitions
3A Att
Measurement 6A: Milestone | Review
Phase C: Measurement Milestone | Summary Report
Measurement 6B: Plan Revisions
Measurement 6C: Preview of the Measurement Basis Decision Tool
16A
16B
16C
How will the new chapters of the new framework interact with the existing Framework?
Conceptual Framework: Phase A The return of the Objective of Financial Reporting
Phase B: Elements & Recognition - Asset Definition Cover Note
Phase B: Elements & Recognition - Asset Definition Examples
Phase B: Elements & Recognition - Asset Definition Converging and Improving the Definition
7
7 AppA
7 AppB
7A
7A AttA
7A AttB
Conceptual Framework - Reporting Entity Comments on Pre-Ballot Draft
Table 1: Comments Received from Board/Staff Members
Section 1: The Reporting Entity Concept
Chapter 1: Redeliberations: Stewardship and the Objective of Financial Reporting
Chapter 1: The Objective of Financial Reporting
FASB Summary of Decisions Reached
2A1 App
2A1
2A2
2A3
2D
2D App
Conceptual Framework: Cover Note
Phase B: Elements & Recognition - Cover Note
Definition of an Asset: Consultation Draft - February 2007
Phase B: Elements & Recognition - Asset Consultation
Phase B: Elements & Recognition - Status and Priorities
Phase B: Elements & Recognition - Working Draft Liability Definition and Amplifying Text
Measurement 5: Measurement Concepts and Principles
Measurement 5A: Evaluation of Measurement Basis Candidates Using Measurement Concepts and Principles
Comment Period for Discussion Paper/Preliminary Views
Appendix A to IASB Agenda Paper 2D
9A
Phase A Redeliberations: Chapter 1
Phase A Redeliberations: Timelines
Reporting Entity - Outstanding Issues
Phase A Redeliberations: Qualitative Characteristics of Decision - Useful Financial Reporting Information
Phase A Redeliberations: Issues Related to the Conceptual Framework Project in General
Measurement 3: Measurement Roundtables Summary
Measurement 3A: Plan for Using Measurement Roundtables Comments
3 3A
Phase B - Elements: Distinguishing Liability from Equity (3)
Comment Letter Summary: Chapters 1 and 2 of the Conceptual Framework Discussion Paper
Consideration of One Element to Replace L&E
8
8A
8B
8C
Phase D: Reporting Entity - Status, Outstanding Issue and Next Step
Phase D: Reporting Entity - Parent Company Approach
Phase D: Reporting Entity - Consistency with the Consolidations Project
Phase D: Reporting Entity - Draft Discussion Paper
3 Supp
Phase B: Elements: Definition of an Asset
Phase B: Elements: Distinguishing Liability from Equity
9B
9C
What is an Element? What is its Significance to us?
Procedures for Finalizing the Framework
Project Status and Plans, with a focus on Phase B (Elements)
Planning - Phase B: Elements and Recognition
2E
2F
Measurement 2: Measurement Bases Introduction
Measurement 2A: Prices and Values
Measurement 2B: Historical Measurement Bases
Measurement 2C: Current and Future Measurement Bases
5A Supp
6A
6A App A
Elements 7: Asset Definition VI - Options over Assets
Reporting Entity
Supplementary Notes
Comment Letter Summary Discussion Paper
Summary of Responses
Conceptual Framework Elements 6: Asset Definition V
Definition of an Asset Working Draft of Definition and Amplifying Text for Conceptual Framework
Application of the Working Definition of an Asset
Elements 5: Asset Definition IV and Liability Definition III Application of the working definitions
Appendix B
Elements 4: Asset Definition III and Liability Definition II
Measurement 1: Planning
Timeline - Phase C: Measurement
8 App B
Conceptual Framework Reporting Entity
Elements 5: Distinguishing Liability from Equity
Elements 3: Asset Definition II
Elements 2: Liability Definition
2 Add
Qualitative Characteristics 6: Costs and Benefits
Special Report - Benefits, Costs and Consequences of Financial Accounting Standards
Elements 1: Asset Definition
Reporting Entity: Preliminary Staff Research
6B
6B Add
6C
Qualitative Characteristics 5: The Process for Assessing Qualitative Characteristics
Objectives and Qualitative Characteristics - Do They Need to Differ for Particular Types of Entities?
Objectives of Financial Reporting Staff Draft
Objectives of Financial Reporting - introduction to the framework
Project Status and Plans, Including Due Process
15
15A
15B
Reporting Entity Phase - Planning Issues
Prospective Information (Forecasts) - Planning Issues
Qualitative Characteristics 4: The Process for Assessing Qualitative Characteristics
7B
Objectives of Financial Reporting: Stewardship and Accountability
Qualitative Characteristics 3: Relationships between Qualitative Characteristics
Qualitative Characteristics 4: Definitions of understandability and materiality
Qualitative Characteristics 2: Qualitative Characteristics other than Relevance and Reliability (Faithful Representation)
Qualitative Characteristics 1: Relevance and Reliability
Project Working Group
Conceptual Framework Draft Project Plan
Conceptual Framework Project Working / Resource Groups
Conceptual Framework Project: Initial Communications Document
A New Conceptual Framework Project?
Conceptual Framework
Conceptual Framework: Initial Communications to Constituents
Conceptual Framework Supplement to Agenda Paper 7