CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: INTEGRATED POLICY
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . The project of the International Accounting Standards Board that updates and develops international accounting standards (IASB) has been lasting more than twenty years.
N. Savina, N. Pozniakovskа, O. Miklukha
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Entity's operations under the changes in the Conceptual Framework for Financial Reporting [PDF]
E3S Web of Conferences, 2020 The subject of the study is the Conceptual Framework that lays the foundation for the preparation of information presented in International Financial Reporting Standards.
Machinistova Galina
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The business model in the light of the Conceptual framework for financial reporting of 2018 [PDF]
Zeszyty Teoretyczne Rachunkowości, 2021 Purpose: The purpose of the article is to indicate the possible impact of the business mod-el on financial statements in the light of the Conceptual Framework for Financial Report-ing (CF) of 2018.
Mariusz Karwowski
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The new generation of the FASBs Conceptual Framework [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The article presents and comments on the main structures, key approaches, and content of the new conceptual framework promulgated by the Financial Accounting Standards Board (FASB) in December 2021.Methodology/approach: Descriptive-analytical ...
Wojciech Andrzej Nowak
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Corporate governance, internal audit quality and financial reporting quality of financial institutions [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - The purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role performance), internal audit quality and financial reporting quality using evidence from ...
Twaha Kigongo Kaawaase +3 more
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Value relevance of general government national accounts with ESA2010 accrual accounting framework. Association of ESA2010 reporting quality with decision making and accounting standardisation [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Purpose: The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010).
Michalis Bekiaris +1 more
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Ontwikkelingen in het conceptual framework [PDF]
MAB, 2013 De International Accounting Standards Board (IASB) heeft recent het conceptual framework-project als kernproject aangemerkt. Het oorspronkelijke Framework for the preparation and presentation of financial statements (framework 1989) was aan een ...
Dick Van Offeren +2 more
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Nurani, 2022 This paper summarizes the findings of a comparative critical examination of the financial reporting methods of Bank Al-Barakah, BTPN Syariah, and Maybank Islamic Berhad.
Salman Abdurrubi Perwiragama +1 more
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Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2021 This article aims to research the major changes in the Conceptual Framework of Financial Reporting; to find out the new gaps in the current document; to group the changes into categories; to analyze the current difficulties and consequences of these ...
Shkulipa Liudmyla
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Discussion about the objective of financial reporting based on International Financial Reporting Standards [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS), presented in comments on the exposuredraft of the Conceptual Framework for Financial ...
Edyta Łazarowicz
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