lunes, 17 de agosto de 2015


IASB staff introduce proposed Conceptual Framework with series of web presentations

The IASB staff are creating a series of recorded web presentations to help those with an interest in the Conceptual Framework get a better understanding of the proposed changes that are currently being consulted on.

Each presentation will provide a detailed walk-through of the different parts of the Exposure Draft, providing further insight into the IASB’s thinking and the rationale behind the proposals.

The first presentation, published today, covers the proposed changes to the elements of financial statements; assets, liabilities, income and expenses—and how they are recognised.

A new presentation will be published on the IFRS Foundation's website every week and can be viewed on demand. Each presentation, consisting of slides with an audio commentary, will last between 10 and 25 minutes.

Below is an overview of the topics that will be covered and the dates the presentations will become available.

Chapter 4 and 5—the elements of financial statements: definitions and recognition
6 August
Chapter 4—a closer look at liabilities and executory contracts
13 August
Chapter 6—measurement
20 August
Chapter 7—classification of income and expenses (profit or loss vs. OCI)
27 August
Chapter 5—derecognition of assets and liabilities
3 September
Chapter 3—the reporting entity
10 September
Chapters 1 and 2—objectives and qualitative characteristics
17 September
Possible implications of the proposals—with provisions and contingent liabilities case study
24 September

The webcasts are free for all to watch, so please visit our site today to watch the first in the series.

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