IFRS EXPERTS REVIEW CONCEPTUAL FRAMEWORK

摘要

The European Financial Reporting Advisory Group (EFRAG) - together with several national accounting standard-setters in Europe - has announced plans to investigate aspects of the Conceptual Framework they believe are particularly significant to European constituents. Standard-setters in the UK (FRC), France, (Autorite des Normes Comptables), Germany (Deutsches Rechnungslegungs Standards Committee) and Italy (Organismo Italiano di Contabilita) - will combine efforts in engaging with the IASB over the more contentious issues that have arisen in the ongoing debate around the Framework.