Conceptual Framework - Bulletin: Profit or loss versus OCI
- Rasmus Sommer
In the Bulletin, EFRAG explored how to articulate guidance reflecting the role of the business model in the selection of measurement bases.
Comments on the Bulletin were requested by 18 November 2015.
13/07/2015 - EFRAG publishes a Bulletin on profit or loss versus OCI
EFRAG has published a Bulletin to contribute to the discussion on what items should be reported in profit or loss and what items should be reported as items of other comprehensive income. The Bulletin is published to help form European views that are influential in the debate on the IFRS Conceptual Framework.