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Conceptual framework

Introduction

This table lists only the most recent version of each conceptual framework document, which may apply to future reporting periods, but may be applied early.  Use the Search pronouncements by reporting period page to find the version of each framework document that applies to any particular reporting period.

Where a framework document has been amended and a compiled version has been prepared, the compiled version is listed below.  The original framework document and any previous compiled version can be found using the Browse for pronouncements page (select “no” for “Show only most recent”).

In the table below, the Notes column identifies when the framework document listed is a compiled version. “Extra” identifies when additional IASB supporting material (e.g. Basis for Conclusions) is available. The date shown in the Issue Date column is either the date the framework document was approved by the AASB or the date of the most recent amendment by the AASB included in the compiled version.  The Operative Date indicates the beginning (or end) of the first annual reporting period to which the framework document applies.

Framework documents

AASB
No.                            
Title
Notes
Issue
Date
Operative
Date
CF
Framework for the Preparation and Presentation of Financial Statements Compiled Dec 2007 1 Jan
2009

Amending Pronouncements (not yet fully compiled)
 
CF 2013-1 Amendments to the Australian Conceptual Framework Extra Dec 2013 Ending 20 Dec 2013
2014-1 Amendments to Australian Accounting Standards [Part A]
Extra Jun 2014 1 Jul 2014