Results 161 to 170 of about 48,321 (190)

Conceptual framework for financial reporting: an introduction to the special issue

Accounting and Business Research, 2015
Standard-setters, including the IASB, have not been major consumers or users of academic research.
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Restrictions in the Conceptual Framework for Financial Reporting: A Review of the Literature

2020
The purpose of this study is to literature examining the restrictions in the Conceptual Framework for Financial Reporting. The globalisation process has affect to an invitation for the harmonisation of financial reporting standards, and consequently, the US Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB ...
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Financial reporting for public sector entities by conceptual framework

2017
The Conceptual Framework for general purpose financial reporting establishes the concepts that are to be applied in developing IPSAS standards applicable to the preparation and presentation of general purpose financial reports of public sector entities.
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Towards a conceptual framework for public sector financial reporting

Public Money & Management, 1990
What 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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Development of the Conceptual Framework for Financial Reporting in the Context of Digitalization

2019
The Conceptual Framework for Financial Reporting, or IFRS Framework, has undergone many changes since its initial adoption. Amendments to the Conceptual Framework were due to various reasons that are related not only to the development of reporting data processing and presentation approaches, but also to changes in the global economic system, the ...
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AAOIFI Conceptual Framework for Financial Reporting

2023
Abdul Rauf Mahar, Ayesha Bhatti, Muhammad Junaid Ashraf, Asfand Zubair Malik   +3 more
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The Nature and Rationale of a Conceptual Framework for Financial Reporting by Islamic Banks

Accounting and Business Research, 1995
Abstract Islamic banks have to abide by the revealed doctrines in Islam in conducting their business and financial transactions. They employ in-house religious advisers—often referred to as Shari'a Supervisory Board (SSB)—who issue a special report to inform users of financial statements whether or not the bank has adhered to the Islamic principles ...
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Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting

Meditari Accountancy Research, 2022
Subhash Abhayawansa, Carol A Adams
exaly  

The conceptual framework for financial reporting

2017
Jill Collis, Andrew Holt, Roger Hussey
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Conceptual framework for financial reporting

2012
Jill Collis, Andrew Holt, Roger Hussey
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