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Approved
Accrual Conceptual Framework (updated October 10, 2022)
The present version of the Conceptual Framework was approved in the SSB meeting of 09/09/2021 and takes into account the Observations formulated by the Consultation Group, discussed with the SSB in the consultation meeting of 01/18/2022 and those received, during the of public consultation, by various stakeholders, discussed by the SSB in the plenary meeting of 07/07/2022.Download the document: