Conceptual Framework—Phase H: Remaining Issues (Inactive)
Latest revisions: As of 4, February 2008 (Updated sections are indicated with an asterisk *)
This project update summarizes the project activities and decisions of the IASB and FASB (the Boards). It was prepared by the staff and is for the information and convenience of the Boards’ constituents. All decisions of the Boards are tentative, may change at future Board meetings, and do not change current accounting and reporting requirements. Decisions of the Boards become final only after extensive due process.
The objective of Phase H, Remaining Issues, is to consider remaining issues that have not been addressed by the previous seven phases.
*Summary of Decisions Reached to Date
This phase is currently inactive. The Boards will not deliberate or make decisions regarding final issues until the first seven phases are complete.
*Board/Other Public Meetings
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