The International Financial Reporting Standards (IFRS) has made available the summary of tentative decisions in the Conceptual Framework for Financial Reporting.
In March 2017, the International Accounting Standards Board (IASB) completed deliberations of the Exposure Draft Conceptual Framework for Financial Reporting and of the Exposure Draft Updating References to the Conceptual Framework.
The summary lists the IASB tentative decisions on the proposals in the Exposure Draft Conceptual Framework for Financial Reporting and of the Exposure Draft Updating References to the Conceptual Framework made up to and including its meeting on 21 March 2017.
More details can be viewed from the IFRS website.
Source: IFRS, 12 June 2017