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Conceptual framework for financial reporting to be published by the first quarter of 2018

During the first day of the World Standard Setters (WSS) conference held in London on 25 and 26 September 2017 delegates discussed the main concepts that will be included in Conceptual Framework for financial reporting and the IASB said it would finalise the project by the first quarter of 2018. 

The Conceptual Framework for Financial Reporting will aim to provide a more complete, clear and updated set of concepts to use when the IASB develops or revises IFRS Standards.

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