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Description :
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In October 2004, the Boards decided to add to their agendas a joint project to develop an improved and common conceptual framework that is based on and builds on their existing frameworks, (that is, the IASB’s Framework for the Preparation and Presentation of Financial Statements and the FASB’s Statements of Financial Accounting Concepts).
This is the third phase of the Conceptual Framework project, dealing with measurment questions. A Discussion Paper is expect to be published late 2009.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
EFRAG Secretariat -
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Current Project Status :
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Seed
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Efrag Output
No 'Efrag Output'
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
No 'Linked News Items'
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