EFRAG questionnaire reveals different assessments of proposed definitions of assets and liabilities
Posted by mostafa on 21 March, 2016
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In order to test whether the proposed new definitions in the IASB’s exposure draft ED/2015/3 ‘Conceptual Framework for Financial Reporting’ will be interpreted similarly by different persons, the European Financial Reporting Advisory Group (EFRAG) has published a questionnaire in October 2015.