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Innovazioni del Conceptual Framework for Financial Reporting
2019Economia Aziendale Online, Vol 10, No 2 (2019): SPECIAL ISSUE - The multidimensional content of Economia Aziendale [2 of 3]
Azzali Stefano +2 more
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What is a Conceptual Framework for Financial Reporting?
Accounting in Europe, 2018Despite more than forty years of exploration into constructing a conceptual framework (CF) for financial reporting the question ‘What is a CF?’ has not been adequately answered.
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The quest for a conceptual framework for financial reporting
1992In general terms, a conceptual framework is a statement of generally accepted theoretical principles which form the frame of reference for a particular field of enquiry. In terms of financial reporting, these theoretical principles provide the basis for both the development of new reporting practices and the evaluation of existing ones.
Mike Davies +2 more
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Towards a conceptual framework for public sector financial reporting
Public Money & Management, 1990What are the purposes served by financial reporting? In the profit‐seeking sector the answer to that question is straightforward — to meet the needs of potential investors. There is no equivalent response in the case of the public sector and, therefore, much confusion about what financial reporting is meant to achieve.
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SSRN Electronic Journal, 2013
The introduction of International Financial Reporting Standards, mandatory for all EU listed companies from 2005 onwards, has proven to be a challenge for preparers and academicians alike, given the Standards’ emphasis on fair value as a means to improve the true and fair representation of the financial position and performance of a firm.
Bertoni, Michele, B. De Rosa
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The introduction of International Financial Reporting Standards, mandatory for all EU listed companies from 2005 onwards, has proven to be a challenge for preparers and academicians alike, given the Standards’ emphasis on fair value as a means to improve the true and fair representation of the financial position and performance of a firm.
Bertoni, Michele, B. De Rosa
openaire +2 more sources