Research and discuss the implications for all stakeholders of the narrower focus of the ‘Amendments’ on providers of financial resources.

DOCUMENTS

1.    Amendments to the Australian Conceptual Framework (AASB CF 2013-1)

(Referred to as the ‘Amendments’).

2.    Framework for the Preparation and Presentation of Financial Statements (AASB 11 September 2009) (Referred to as the ‘superseded Framework’).

3.    The Conceptual Framework for Financial Reporting (IASB September 2010)