International Financial Reporting Standards The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. © IFRS Foundation !" #annon Street $ondon %#&' ()* +. www.ifrs.org #onceptual Fra-ewor for Financial Report /oint 0orld Ban and IFRS Foundation 1tra the trainers2 wor shop hosted 3y the %##B !" April to & 'ay 4"54 The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation.