in the technical articles
it refers to 'the board', and then says the framework --> Am i correct to assume the 'board' is the IASB and the Framework is the framework
E..g. Conceptual framwork article "The Board believes that this uncertainty is best dealt with in the recognition or measurement of items, rather than in the definition of assets or liabilities.".... who is the BOARD?
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SBRClarifications on words
Could you please give the name of the technical article or a link to the technical article because I believe the context around the quote in the article will be important in order to give an accurate answer to your question. I think without the context that your impression may be correct.
https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles/conceptual-framework.html
I have read the article. Your interpretation is correct- the board is the IASB. Hope this helps.
THANK YOU, IT DOES
You are welcome.
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