Speech by Hans Hoogervorst on Profit or Loss and OCI

Posted by on 5 February, 2014
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At an Accounting Standards Board of Japan (ASBJ) seminar in Tokyo IASB Chairman Hans Hoogervorst gave a speech entitled ‘Defining Profit or Loss and OCI… can it be done?’ in which he detailed some of the main topics in the IASB’s review of the conceptual framework.

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