Exposure Draft (ED) 81 Conceptual Framework Update Chapter 3 Qualitative Characteristics and Chapter 5 Elements in Financial Statements

The objective of ED 81 is to update Chapter 3, Qualitative Characteristics, and Chapter 5, Elements of Financial Statements, of the Conceptual Framework, in specified areas so that the Conceptual Framework continues to be central to IPSASB’s core standard-setting activity.

Comment letter deadline

The Exposure Draft is open for comment until 20th May, 2022

Due process documents
Exposure Draft (ED) 81 Conceptual Framework Update Chapter 3 Qualitative Characteristics and Chapter 5 Elements in Financial Statements  [PDF]