Topic

Conceptual Framework

Lead / Co-Lead

Japan

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

Title	Issue 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