The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
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.
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] |