求翻译：2013年7月，国际会计准则理事会发布了财务报告概念框架讨论稿。讨论稿由正文和附录两大部分构成，其中正文包括9部分，分别是引言、财务报表要素、支持资产和负债定义的额外指引、确认和终止确认、权益的定义以及负债和权益要素的区分、计量、列报和披露、综合收益表的列报以及其他问题。在这里讨论两个改变的问题是什么意思？

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In July 2013, the International Accounting Standards Board published a financial report on the draft conceptual framework. Discussion paper by the text and appendices of the body which consists of 9 parts, the introduction, the elements of financial statements, the assets and liabilities of the supp

In July, 2013, international accountant the criterion council has issued the financial report concept frame discussion manuscript.The discussion manuscript by the main text and the appendix two major part constitutions, in which main text including 9 parts, respectively is the introduction, the fina

In July 2013, the international accounting standards Board issued a conceptual framework for financial reporting discussion paper. Discussion paper by the text and appendices of two major, which includes 9 parts, namely introduction, the elements of financial statements, supporting asset and liabili

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