We comment on the proposed changes to the Conceptual Framework

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We have published our comment letters on the IASB’s EDs 2015/3 ‘Conceptual Framework for Financial Reporting’ and 2015/4 ‘Updating References to the Conceptual Framework (Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34, SIC-27 and SIC-32)’.

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