Editorial

This month’s newsletter covers a diverse range of topics. There is a detailed update on the IASB’s new Conceptual Framework with a particular focus on what has changed; some news on EFRAG, the FRC, FASB and the US SEC, as well as the usual IASB Board update. The April Board meeting saw the Board enmeshed in debate on some topics, notably concerning the best way forward on its goodwill and impairment project, but also making steady progress on other areas such as dynamic risk management.