"The exposure draft has been prepared as part of a joint project by the IASB and the US Financial Accounting Standards Board and it sets out the boards' proposals for two chapters of their proposed common framework."--T.p. verso.
An improved Conceptual framework for financial reporting : Chapter 1 The objective of financial reporting : Chapter 2 Qualitative characteristics and constraints of decision-useful financial reporting. ISBN 9781905590674. Published by International Accounting Standards Board in 2008. Publication and catalogue information, links to buy online and reader comments.