Conceptual Framework for financial reporting

Topic area:
Status: 29.03.2018 |
Archiviert
Key words:
IFRS
Initiative
Official name
Conceptual Framework for Financial Reporting
Type
Other
Level 3 / Other
Initiator
IASB
Submitted
18.07.2013
Doc. code
-
Summary
Status
Status

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Current version
Final version
29.03.2018
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Adopting the Conceptual Framework for Financial Reporting (binding, Amendment, EU)
Level 2
–
Level 3 / Other
Review of the IFRS for SMEs Standard (non-binding, INT)

Source: IASB, Conceptual Framework for Financial Reporting, 2018