Results 11 to 20 of about 40,922 (262)

ACCOUNTING THEORYS ELEMENTS, STRUCTURES, CONCEPTUAL FRAMEWORK AND FINANCIAL REPORTING: A CONCEPTUAL APPROACH

International Journal of Advanced Research, 2020
This study discusses accounting theorys elements, structures and conceptual framework andit also emphasizes that accounting theory is only useful when exemplified.The purpose of this work is to understand the divergent interpretations many scholars havegiven to accounting theory, its elements, structures and conceptual framework.In pursuance of the ...
William Smart Inyang, Rose Emmanuel Eyo, Mary Eyong Nkang   +2 more
  +4 more sources

Conceptual Framework for Financial Reporting: Problems and Prospects

Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438, 2021
The objective of this paper is to define the theoretical basis and clarify the fundamental concept of the Conceptual Framework for Financial Reporting (CFFR). This is because the theoretical basis for CFFR has not been properly defined, and the articulation of the fundamental concept in the document does not correspond to its actual meaning.
Kim Tsugankov
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   +3 more sources

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
  +4 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
Lyudmyla Shkulipa
  +4 more sources

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 ...
Shkulipa Liudmyla
  +5 more sources

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

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

New Definitions for the Notions “Asset” and “Liability” in the Conceptual Framework for Financial Reporting: Reasons and Consequences

Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2020
The purpose of this article is to investigate the evolutionary logic of defining assets and liabilities under the influence of changes in the Conceptual Framework of Financial Reporting, the causes, and consequences of these changes in a consistent ...
L. SHKULIPA
doaj   +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
openaire   +3 more sources