A global family of legally independent firms
03 06 2020
This guidance paper sets out why the Board revised the old Conceptual Framework, the main changes from the previous Conceptual Framework and the main concepts and guidance in each chapter of the revised Conceptual Framework.
19 06 2017
A link to the IFRS 13 Fair value Measurement guidance paper.
02 04 2015
A link to the IFRS 15 Revenue from Contracts with
Customers guidance paper, issued in April 2014.
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