IFRS® Standards

Conceptual Framework


The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board’s (IASB) project to build on the existing Conceptual Framework by updating, improving and filling in gaps,  rather than fundamentally reconsidering all aspects of the Conceptual Framework.

Staff Contact(s)

Andrew White, CPA, CA

Senior Principal, Accounting Standards Board

Rebecca Villmann, CPA, CA, CPA (Illinois)

Director, Reporting Initiatives and Research


This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.