{"id":37815,"date":"2014-01-15T16:55:00","date_gmt":"2014-01-15T16:55:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=71521f2f524ba999d481302b894bdffe"},"modified":"2014-01-15T16:55:00","modified_gmt":"2014-01-15T16:55:00","slug":"we-support-the-boards-review-of-the-framework","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=37815","title":{"rendered":"We support the Board\u2019s review of the Framework"},"content":{"rendered":"<p>We have published our comment letter on the IASB Discussion Paper DP\/2013\/1 &#8216;A Review of the Conceptual Framework for Financial Reporting&#8217;. We agree with many of the preliminary views provided in the discussion paper; however, there are some areas where we believe have not been fully addressed. In particular, concepts that relate to the distinction between liabilities and equity instruments, capital maintenance and the unit of account. We encourage the Board to conduct additional research in these areas and include the Accounting Standards Advisory Forum in further deliberations.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>We have published our comment letter on the IASB Discussion Paper DP\/2013\/1 &#8216;A Review of the Conceptual Framework for Financial Reporting&#8217;. We agree with many of the preliminary views provided in the discussion paper; however, there are some areas wher&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/37815"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=37815"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/37815\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=37815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=37815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=37815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}