The International Accounting Standards Board
(IASB) and US Financial Accounting Standards Board (FASB) are
seeking comments on an exposure draft on the reporting entity
The proposal forms part of the boards’ joint
project to develop a common and improved conceptual framework,
which will provide the base for developing future accounting
The project has been separated into eight
phases, with the first four phases currently active.
The reporting entity phase will determine what
constitutes a reporting entity for the purposes of financial
reporting. It will also define when an entity controls another
The deadline for comments on the draft is 16
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