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Conceptual Framework - Bulletin: Complexity

Description : In 2012, EFRAG and the national standard-setters of France, Germany, Italy and the United Kingdom agreed to work in partnership to promote discussion, and to ensure that European views are influential in the debate on the IFRS Conceptual Framework.

On 10 February 2014, the partnership published a Bulletin on complexity. This Bulletin reflects in detail on the causes of complexity in accounting and suggests that additional guidance in the Conceptual Framework could be of help to minimise complexity.

Comments on this Bulletin were invited by 30 April 2014.
Documents :
Responsible : Hans Schoen
Working groups : EFRAG Technical Expert Group (EFRAG TEG) -
Current Project Status : Discussion Paper


Input for Status :       Discussion Paper      

Efrag Output

No 'Efrag Output'

Comment Letters

Other Input

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