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IASB and FASB Publish Proposals on Reporting Entity Concept

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IASB and FASB Publish Proposals on Reporting Entity Concept

by CFO Innovation Staff, 15 March 2010
topics:
Accounting and Regulations
tags:
exposure draft FASB IASB
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The International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB) have published for public comment an exposure draft on the reporting entity concept.

 

The proposals form part of a joint project to develop a common and improved conceptual framework that provides the basis for developing future accounting standards.

 

A discussion paper on the reporting entity concept was published in May 2008. Respondents broadly supported the boards’ preliminary views. In response to these comments the exposure draft proposes what a reporting entity is and when an entity controls another entity.

 

Comments on the exposure draft are invited by 16 July 2010.

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CFO Innovation Staff
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