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- W4250845905 abstract "This chapter provides a review of the framework issued in September 2010, the future phases of the framework project and International Financial Reporting Standards (IFRS) Practice Statement Management Commentary that was issued in December 2010. The International Accounting Standards Board's (IASB's) Discussion Paper A Review of the Conceptual Framework for Financial Reporting issued in June 2013 was followed by the issue on 28 May 2015 of an Exposure Draft proposing a revised framework. The chapter examines the Exposure Draft's proposals in more detail. The IASB observes that a number of respondents to the 2013 Discussion Paper were concerned at the removal of reliability as a qualitative characteristic of useful financial information from the 2010 framework. The IASB proposes addressing this by clarifying that measurement uncertainty is one factor which can make financial information less relevant." @default.
- W4250845905 created "2022-05-12" @default.
- W4250845905 date "2018-04-11" @default.
- W4250845905 modified "2023-09-27" @default.
- W4250845905 title "Conceptual Framework" @default.
- W4250845905 doi "https://doi.org/10.1002/9781119461531.ch2" @default.
- W4250845905 hasPublicationYear "2018" @default.
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