The IASB has just published an Exposure Draft of a revised Conceptual Framework for Financial Reporting in which the IASB proposes to reintroduce an explicit reference to prudence. In this article Steve Cooper, a member of the IASB, explains the IASB’s proposals on prudence.
IFRS: Investor perspective “A tale of ‘prudence’’
15 de junio de 2015 | Actualidad