Conceptual Framework


Conceptual Framework

Lead / Co-Lead


Working Group members

Australia, China, Hong Kong, Korea, Macao, Malaysia, Nepal, New Zealand, Pakistan, Singapore

Project description

The aim of this Working Group is to:

  • monitor the ongoing work of the IASB in reviewing the Conceptual Framework to develop IFRSs
  • facilitate the AOSSG's contribution to the IASB's consultations, including providing ideas for improvement to the Conceptual Framework.

Submissions to IASB

TitleIssue date
Comments on IASB ED/2015/3 Conceptual Framework for Financial Reporting, including Appendix III for a separate comment letter on the ED from the AOSSG Islamic Finance Working Group

December 4, 2015

Comments on IASB Discussion Paper DP/2013/1 A Review of the Conceptual Framework for Financial Reporting

January 23, 2014