![]() ![]() contractual obligations – whether the economic compulsion should be considered?.future events that depend on the entity’s future actions (contingent liabilities).Main changes compared to the last draft relate to the discussions on: reporting the substance of contractual rights and obligations.the meaning of 'transfer of economic resources'ĭefinition of both an asset and a liability.It is currently intended that the Conceptual Framework will include the following additional guidance on: Conceptual framework - Recognition and derecognition.Annual improvements 2010-2012 cycle - IAS 16 & 38.Annual improvements 2012-2014 cycle – IAS 7.Conceptual framework - Presentation in the statement of comprehensive income – profit or loss and OCI.Conceptual framework - Presentation and disclosure.Conceptual framework - Additional guidance to support the asset and liability definition.Conceptual framework - Elements of financial statements.Annual improvements 2012-2014 cycle - IFRS 7.Conceptual framework - Use of 'business model'.Conceptual framework - Definition of equity and distinction between liabilities and equity instruments.Conceptual framework - Purpose and status. ![]() Conceptual framework - Discussion paper.Comprehensive review of IFRS for SMEs (education session).
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