IASB to issue Conceptual Framework for Financial Reporting

26 March 2018

The International Accounting Standards Board expects to issue a revised version of the Conceptual Framework for Financial Reporting on 29 March 2018. 

The Conceptual Framework sets out the fundamental concepts of financial reporting that underpin IFRS® Standards. The revised Conceptual Framework will replace the 2010 Conceptual Framework.

eIFRS Professional/eIFRS Comprehensive subscribers will be able to download the document here. Comprehensive subscribers will also be sent a printed copy of the document, and printed copies will also be available to order from the Web Shop.

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