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Discussion Paper on the Conceptual Framework issued by IASB.
September, 19th 2013

The Conceptual Framework sets out the concepts that underlie the preparation and presentation of financial statements. It identifies principles for the IASB to use when it develops and revises its IFRSs.

The International Accounting Standards Board (IASB) published for public comment a Discussion Paper exploring possible changes to the IASB’s Conceptual Framework for Financial Reporting. This Discussion Paper is designed to obtain initial views and comments on important issues that the IASB will consider as it develops an Exposure Draft of a revised Conceptual Framework. The issues include:

  • definitions of assets and liabilities;
  • recognition and derecognition;
  • the distinction between equity and liabilities;
  • measurement;
  • presentation and disclosure; and
  • other comprehensive income (OCI).
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Invitation to comment

ASB invites comments on the Exposure Draft from the public. The downloadable version of the draft is available at:
http://www.ifrs.org/Current-Projects/IASB-Projects/Conceptual-Framework/Discussion-Paper-July-2013/Documents/Discussion-Paper-Conceptual-Framework-July-2013.pdf


Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording. Comments should be submitted in writing to the Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi-110002, so as to be received not later than December 10, 2013. Comments can also be sent by e-mail at asb@icai.in.

 

 
 
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