The International Accounting Standards Board (IASB) published for public comment a separate Exposure Draft Updating References to the Conceptual Framework in addition to the Exposure Draft on Conceptual Framework for Financial Reporting.
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http://www.ifrs.org/Current-Projects/IASB-Projects/Conceptual-Framework/Pages/Updating-References-Exposure-Draft-and-Comment-letters.aspx Comments are invited on the proposals in this Exposure Draft, particularly on the question set out in the Exposure Draft. Invitation to comment How to comment Comments should be submitted using one of the following methods:
Further clarifications on this exposure draft may be sought by e-mail to achin.poddar@icai.in |