Why no single use of the IASB’s Conceptual Framework is primary

The IASB overhauled its Conceptual Framework for Financial Reporting in a project carried out between 2012 and 2018. One topic the IASB addressed in a Discussion Paper in 2013 was the purpose of the Conceptual Framework. The IASB expressed a preliminary view that it should single out one use of the Conceptual Framework as its… Continue reading Why no single use of the IASB’s Conceptual Framework is primary