Results 11 to 20 of about 49,150 (295)

FEATURES OF THE CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING FOR ISLAMIC FINANCIAL INSTITUTIONS

, 2021
Abstract. This article analyzes the Conceptual Framework of Financial Reporting for Islamic Financial Institutions developed by the Organization for Accounting and Auditing for Islamic Financial Institutions (AAOIFI).
Anvar Ergashevich Absamatov
openaire   +3 more sources

Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges

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
doaj   +2 more sources

Symmetric Prudence in New Definitions of Conceptual Framework for Financial Reporting [PDF]

New Challenges in Accounting and Finance, 2021
Since the version of the Conceptual Framework for Financial Reporting is revised, the interest in accounting concepts that are fundamental in financial reporting has been growing. The purpose of this article is to investigate the evolutionary logic of prudence in the definitions and recognition criteria of assets and liabilities, the causes and ...
Shkulipa Liudmyla
openaire   +2 more sources

The Adoption of Cash-basis IPSAS: A Conceptual Framework for Enhancing Decision-Useful Financial Reporting [PDF]

Journal of Business Management and Accounting, 2017
Reforms in the public sector, the world over, has taken a global dimension towards harmonization and convergence of international and national accounting systems for the promotion of useful and standardized financial reporting practices.
Maruf Mustapha, Ku Nor Izah Ku Ismail, Halimah Nasibah Ahmad   +2 more
doaj   +3 more sources

Conceptual Framework for Financial Reporting: 1989, 2010, 2018

SSRN Electronic Journal, 2020
This book focuses on the theoretical comparison of the new Conceptual Framework (2018) and the preceding Frameworks (1989, 2010) of the IASB to grasp the extent of revisions and the effects of the major changes to some implications towards the future direction of financial reporting. It was found that this document is one of high importance for all the
Liudmyla Shkulipa (8456664)
core   +3 more sources

Comments on the Objective of Financial Reporting in the Proposed New Conceptual Framework [PDF]

Eurasian Journal of Business and Economics, 2009
This paper aims to present the first section of the proposed (by International Accounting Standards Board and Financial Accounting Standards Board) new conceptual framework dealing with the objectives of financial reporting.
Przemysław KABALSKI
doaj   +1 more source

Several Aspects Of The Conceptual Framework Of Financial Reporting

, 2016
{"references": ["Conceptual Framework for Financial Reporting. International Accounting Standards Board. September 2010. p. 9-17. http://www.ifrs.org/News/Press-Releases/Documents/ConceptualFW2010vb.pdf", "Conceptual Framework for Financial Reporting. Comments to by received by 26 October Basis for Conclusions Exposure Draft ED/2015/3. May 2015. p.
Nadezhda Kvatashidze
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Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement

, 2019
The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for
Nadezhda Kvatashidze
openaire   +3 more sources

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
doaj   +1 more source

Critical Review on Financial Reporting Practices by Islamic Banks: (Comparison between AAOIFI and IFRS)

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, Tias Rahmi Fauziyah   +1 more
doaj   +1 more source