Comments on the Exposure Draft "Conceptual Framework for Financial Reporting" and " Updating References to the Conceptual Framework (Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6,IAS 1, IAS 8, IAS 34, SIC-27 and SIC-32)"
November 26, 2015
On November 25, 2015 , the JICPA submitted comments on the Exposure Draft "Conceptual Framework for Financial Reporting" and "Exposure Draft Updating References to the Conceptual Framework (Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6,IAS 1, IAS 8, IAS 34, SIC-27 and SIC-32)"
JICPA's comment letter to the IASB can be obtained at:
https://jicpa.or.jp/specialized_field/files/4-11-0a-2e-20151126.pdf
https://jicpa.or.jp/specialized_field/files/4-11-0b-2e-20151126.pdf