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Gennemgang af IASBs ”Conceptual Framework for Financial Reporting”

2019
In a world of big multinational corporations, there is a need for trustworthy and comparable financial reporting. One of the biggest contributors to this is the International Accounting Standards Board, they issues accounting standards for listed companies in more than 150 countries.
openaire   +1 more source

A Conceptual Framework for Financial Accounting and Reporting

2015
openaire   +1 more source

Conceptual Framework for Financial Reporting—Chapter 8: Notes to Financial Statements

Journal of Corporate Accounting & Finance, 2014
Oscar J. Holzmann, Paul Munter
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Financial Reporting for Pollution Reduction Programs

Management Science, 2020
Yonca Ertimur, Katherine Schipper, Jennifer Francis   +2 more
exaly  

The conceptual framework for financial reporting: educational implications

Accounting Education
Bruno Barbosa de Souza, Gilberto José Miranda, Ricardo Rocha de Azevedo   +2 more
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DEVELOPING A CONCEPTUAL FRAMEWORK FOR PUBLIC SECTOR FINANCIAL REPORTING

Financial Accountability and Management, 1992
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CAPITAL ACCOUNTING, USER NEEDS AND THE FOUNDATIONS OF A CONCEPTUAL FRAMEWORK FOR PUBLIC SECTOR FINANCIAL REPORTING

Financial Accountability and Management, 1992
David Mayston
exaly  

A Discussion on the Revised Conceptual Framework of Financial Reporting 2018

Journal of Xidian University, 2020
openaire   +1 more source

Financial reporting comparability: toward an XBRL ontology of the FASB/IFRS conceptual framework

International Journal of Electronic Finance, 2013
Manoj A Thomas
exaly  

Internal control over financial reporting: opportunities using the COBIT framework

Managerial Auditing Journal, 2014
Michele Rubino
exaly