DP_ConceptualFramework - July 2006 DISCUSSION PAPER...

Info iconThis preview shows pages 1–4. Sign up to view the full content.

View Full Document Right Arrow Icon
July 2006 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information Comments to be submitted by 3 November 2006 International Accounting Standards Board ®
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information Comments to be received by 3 November 2006
Background image of page 2
This Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting—The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting is published by the International Accounting Standards Board (IASB) for comment only. The Discussion Paper has been prepared as part of a joint project by the US Financial Accounting Standards Board and the IASB, and it sets out the boards’ preliminary views of the first two chapters of their proposed common framework. Those views may be modified in the light of comments received before being published as exposure drafts of the proposed chapters. Comments on the contents of the Discussion Paper should be submitted in writing so as to be received by 3 November 2006 . All responses will be put on the public record unless the respondent requests confidentiality. However, such requests will not normally be granted unless supported by good reason, such as commercial confidence. If commentators respond by fax or email, it would be helpful if they could also send a hard copy of their response by post. Comments should preferably be sent by email to : CommentLetters@iasb.org or addressed to: Li Li Lian Assistant Project Manager International Accounting Standards Board 30 Cannon Street, London EC4M 6XH, United Kingdom Fax: +44 (0)20 7246 6411 The IASB, the International Accounting Standards Committee Foundation (IASCF), the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. Copyright © 2006 IASCF® ISBN: 1-905590-08-3 All rights reserved. Copies of the Discussion Paper may be made for the purpose of preparing comments to be submitted to the IASB, provided such copies are for personal or intra-organisational use only and are not sold or disseminated and provided each copy acknowledges the IASCF’s copyright and sets out the IASB’s
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 4
This is the end of the preview. Sign up to access the rest of the document.

This note was uploaded on 04/28/2010 for the course ECON ACCT3011 taught by Professor Isabelgordon during the Summer '09 term at University of St Andrews.

Page1 / 85

DP_ConceptualFramework - July 2006 DISCUSSION PAPER...

This preview shows document pages 1 - 4. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online