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FRC publishes draft Accounting Council advice on the IASB’s Conceptual Framework for Financial Reporting

The FRC’s Accounting Council commenced its consideration of the IASB’s Exposure Draft at its July meeting and reached tentative views. These may be amended in the course of developing the Accounting Council’s advice to the FRC for its response to the Exposure Draft, which will be finalised in October.  

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Draft Accounting Council advice - IASB conceptual framework Exposure Draft (PDF) 

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