• Conceptual Framework on Financial Reporting

 

    • Exposure Draft on Conceptual Framework for Financial Reporting - Click to download
    • Highlights on Exposure Draft on Conceptual Framework for Financial Reporting - Click to download

 

    • Exposure Draft on Updating References to the Conceptual Framework - Click to download
    • Highlights on Exposure Draft Updating References to the Conceptual Framework - Click to download

 

 

  • Remeasurement on a Plan Amendment (Proposed Amendements to IAS 19 and IFRIC 14)

 

 

  • Classification of Liabililities (Proposed Amendments to IAS 1)

 

 

  •  Highlights on IFRS and IFRICs effective for annual periods beginning on or after 01 January 2014 - Click to Download