Conceptual Framework - Bulletin: Profit or loss versus OCI
Completed
Concluded
On 14 July 2015 EFRAG published the Bulletin Profit or Loss versus OCI to help form European views that are influential in the debate on the IFRS Conceptual Framework.
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.