Conceptual Framework for Financial Reporting
Keywords: Mazars, Thailand, IFRS, IASB
21 July 2015
The aim of this document is to improve financial reporting by augmenting, clarifying, and updating the existing Conceptual Framework so that it can be used by:
- the IASB, when developing IFRSs; and
- its stakeholders, to facilitate their understanding and implementation of IFRSs.
The comment period is open until 26 October 2015.
For more information, please see the full exposure draft.