Results 21 to 30 of about 467,404 (286)
Inleiding op het thema Conceptual Framwork [PDF]
MAB, 2016 Het Conceptual Framework van de International Accounting Standards Board (IASB) is een onderdeel van het niet-verplichte deel van de International Financial Reporting Standards (IFRS). Dat betekent dat bedrijven die op basis van IFRS rapporteren niet als
Ralph ter Hoeven
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On the Balance Sheet-Based Model of Financial Reporting [PDF]
, 2007 The FASB adopted a balance sheet-based model of financial reporting about 30 years ago, and this model has been gradually expanded and solidified to become the required norm around the world today.
Dichev, Ilia D., Penman, Stephen H.
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Application of prudence in fnancial reporting – a habit or necessity?
Acta Economica, 2015 For many centuries financial reporting has been rightfully labeled as conservative. The principle of prudence whose application generates conservatism, which is characterized by time asymmetry in the recognition of gains and losses, is not only one of ...
Ката Шкарић Јовановић
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Accounting for Business Models: Increasing the Visibility of Stakeholders
Journal of Business Models, 2015 Purpose: This paper conceptualises a firm’s business model employing stakeholder theory as a central organising element to help inform the purpose and objective(s) of business model financial reporting and disclosure.
Colin Haslam +3 more
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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
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The “secret life” of the Statement of Cash Flow: A bibliometric analysis
Management Letters/Cuadernos de Gestión, 2022 The International Financial Reporting Standard Foundation issued a new Conceptual Framework for Financial Reporting. According to this document, the general purpose of financial reporting is to provide financial information about the reporting entity ...
Salvador de Andrés Fazio +2 more
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BASIC ASPECTS CONCERNING THE SINGLE CONCEPTUAL FRAMEWORK
Studies and Scientific Researches: Economics Edition, 2013 Following the creation of a set of concepts, principles and generally accepted international accounting conventions, to which any elaboration, interpretation or enforcement of accounting and financial information would refer, IASC (later IASB) has ...
Ionela Cristina Breahna Pravat
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Symmetric Prudence in New Definitions of Conceptual Framework for Financial Reporting
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 ...
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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 +2 more
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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
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