EFRAG document for public consultation on the IASB ED Conceptual Framework for Financial Reporting

EFRAG has published a document where it seeks constituents’ views on the issues related to the IASB Exposure Draft Conceptual Framework for Financial Reporting. The positions expressed in the document have been reviewed and approved by the EFRAG Board as a basis for public consultation. The EFRAG Board will nevertheless pursue deliberations of the most critical issues during the comment period before forming preliminary views.