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Com (b) Limit the use of OCI (only to income and expenses resulting from remeasurements of assets and liabilities). com (c) Measurement. Various measurement bases have been discussed. They are divided into past present and future. Past bases are: (i) (ii) (iii) Past entry price Modified past entry amount Past exit price Present bases are: Current entry price Current exit price Current equilibrium price Value in use Future bases are: (i) (ii) Reporting entity – see above (e) Purpose and status – discussions pending (f) Application to not for profit entities – discussions pending (g) Remaining issues – discussions pending ter The examining team have flagged this topic as important.

Therefore a conceptual framework will form the theoretical basis for determining which events should be accounted for, how they should be measured and how they should be communicated to the user. ter Although it is theoretical in nature, a conceptual framework for financial reporting has highly practical final aims. ym a The danger of not having a conceptual framework is demonstrated in the way some countries' standards have developed over recent years; standards tend to be produced in a haphazard and fire-fighting approach.

Co m The IASB's preliminary conclusion is that (a) parent-only financial statements may be presented provided they are included in the same financial report as consolidated financial statements and (b) combined financial statements might provide useful information about commonly controlled entities as a group. com is an obligation. In addition, the notion of probability will be removed from the definitions. The proposed definitions are: (i) An asset is a present economic resource controlled by the entity because of past events.

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