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Exposure Draft and Comment Letters - Phase A

 

On 29 May 2008 the IASB and US FASB jointly published an exposure draft of chapters 1 and 2 of the joint improved conceptual framework.

The exposure draft seeks views on the boards’ proposed objective of financial reporting, and the qualitative characteristics and constraints of decision-useful financial information.

This draft reflects the boards’ updated proposals in the light of comments received on a discussion paper published in July 2006. The boards considered these comments in 2007 and early 2008.

Related documents

Comment Letter deadline


The discussion paper is open for comment until 29 September 2008.

How to submit a Comment Letter

  1. Go to the Comment Letters page.
  2. Click Submit Comment Letter button.
  3. Log on using your subscription to eIFRS. If you do not have a subscription, and have not previously registered, you will be required to register. Registration is free and only takes 5 minutes.
  4. Click Continue button.
  5. Locate your Comment Letter on your computer using the Browse button and click Upload button when done.
  6. Click Continue button.