Research on Fairness of IASB Conceptual Framework in Financial Reporting [PDF]
Advances in Economics, Business and Management Research, 2021 Sun Yiting
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A NEW APROACH OF CONCEPTUAL FRAMEWORK FOR GENERAL PURPOSE FINANCIAL REPORTING BY PUBLIC SECTOR ENTITIES [PDF]
Annals of the University of Oradea: Economic Science, 2011 The importance of accounting in the modern economy is obvious. That is more elevated bodies of the European Union and elsewhere dealing with the organization and functioning of accounting as a fundamental component of business (Nistor C., 2009).
Nistor Cristina
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Conceptual framework for financial reporting 2018: a critical review
International Journal of Critical Accounting, 2021 Ujjal Mondal
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Ontwikkelingen in het conceptual framework [PDF]
MAB, 2013 De International Accounting Standards Board (IASB) heeft recent het conceptual framework-project als kernproject aangemerkt. Het oorspronkelijke Framework for the preparation and presentation of financial statements (framework 1989) was aan een ...
Dick Van Offeren +2 more
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Nurani, 2022 This paper summarizes the findings of a comparative critical examination of the financial reporting methods of Bank Al-Barakah, BTPN Syariah, and Maybank Islamic Berhad.
Salman Abdurrubi Perwiragama +1 more
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Discussion about the objective of financial reporting based on International Financial Reporting Standards [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS), presented in comments on the exposuredraft of the Conceptual Framework for Financial ...
Edyta Łazarowicz
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Critical Analyses on Conceptual Framework for Financial Reporting [PDF]
Qin Yin
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Value relevance of general government national accounts with ESA2010 accrual accounting framework. Association of ESA2010 reporting quality with decision making and accounting standardisation [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Purpose: The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010).
Michalis Bekiaris +1 more
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An analysis of fundamental concepts in the conceptual framework using ontology technologies
South African Journal of Economic and Management Sciences, 2014 The interpretation of financial data obtained from the accounting process for reporting purposes is regulated by financial accounting standards (FAS).
Marthinus Cornelius Gerber +2 more
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Explaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach [PDF]
تحقیقات مالی, 2021 The purpose of this study is to use expert opinions to identify and clarify the obstacles to the implementation of International Financial Reporting Standards in Iran.
Ahad Hosseini +3 more
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