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