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Conceptual Framework

Conceptual Framework


 Accounting Standards Advisory Forum (ASAF)


Stage 4: Exposure Draft

 

Date Paper Ref. Paper Recording
March 2015 2 - 2C Agenda Paper 2: Conceptual Framework: Cover note [PDF]
Agenda Paper 2A: Conceptual Framework: ASBJs paper on Identification, Description and Classification of Measurement Bases [PDF]
Agenda Paper 2B: Conceptual Framework: ASBJs paper on Role of "Nature of an Entity's Business Activities" in Accounting Standard-Setting
Agenda Paper 2C: Conceptual Framework: ASBJs paper on points on measurement
September 2014 6 - 6A Agenda Paper 6: Conceptual Framework: Project update and measurement [PDF]
Agenda Paper 6A: Conceptual Framework: Implications of long-term investment for the Conceptual Framework [PDF]
June 2014 6
8 - 8B
Agenda Paper 6: Conceptual Framework: The reporting of income and expense and the choice of measurement bases [PDF]
Agenda Paper 8: Conceptual Framework: Cover note [PDF]
Agenda Paper 8A: Conceptual Framework: Business models [PDF]
Agenda Paper 8B: Conceptual Framework: Executory contracts [PDF]

March 2014 2
6 - 6E(iii)
Agenda Paper 2: Conceptual Framework - Complexity Bulletin [PDF]
Agenda Paper 6A: Conceptual Framework - Cover Note [PDF]
Agenda Paper 6B: Conceptual Framework – Definition of equity and distinction between equity and liability elements [PDF]
Agenda Paper 6C: Conceptual Framework – How to move the measurement section forward [PDF]
Agenda Paper 6C(i): Conceptual Framework – How to move the measurement section forward slide deck [PDF]
Agenda Paper 6D: Conceptual Framework – Presentation in the statement of comprehensive income [PDF]
Agenda Paper 6E(i): Conceptual Framework - Comment letters submitted by ASAF members [PDF]
Agenda Paper 6E(ii): Conceptual Framework - Comment letter submitted by ASBJ [PDF]
Agenda Paper 6E(iii): Conceptual Framework - Comment letter submitted by GLASS [PDF]


 

 

 

 


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