Conceptual Framework - Bulletin: Complexity

In 2012, EFRAG and the national standard-setters of France, Germany, Italy and the United Kingdom agreed to work in partnership to promote discussion, and to ensure that European views are influential in the debate on the IFRS Conceptual Framework.

On 10 February 2014, the partnership published a Bulletin on complexity. This Bulletin reflects in detail on the causes of complexity in accounting and suggests that additional guidance in the Conceptual Framework could be of help to minimise complexity.
Comments on this Bulletin were invited by 30 April 2014.

[The dates indicated for the documents below do not correspond to the date the papers were first uploaded on EFRAG's old website]