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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.
openaire   +2 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   +1 more source

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, Antonia Markogiannopoulou   +1 more
doaj   +1 more source

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, Aurona Jacoba Gerber, Alta van der Merwe   +2 more
doaj   +1 more source

Contribution of Professor Alicja Jaruga to the development of accounting research directions [PDF]

Zeszyty Teoretyczne Rachunkowości, 2014
This article presents the work of Professor Alicja Jaruga in the field of financial reporting. Her contribu-tion to the development of this discipline is immense, both in terms of the number and diversity of topics investigated and the significance of ...
Przemysław Kabalski, Joanna Szwajcar
doaj   +1 more source

Measuring clinical outcomes of highly multiplex molecular diagnostics for respiratory infections: A systematic review and conceptual framework

Antimicrobial Stewardship & Healthcare Epidemiology, 2023
Objectives: To review methodologies and outcomes reporting among these studies and to develop a conceptual framework of outcomes to assist in guiding studies and production of clinical metrics. Data sources: PubMed and Embase from January 1, 2012, thru
Tristan T. Timbrook, Tara B. Wigmosta, Rachael B. Hemmert, Jonathan B. Dimas, Alexander Krause, Sébastien Spinali, Meghan Thelen, Isabelle Tongio, Jean-Louis Tissier   +8 more
doaj   +1 more source

Managing the agricultural enterprises’ valuation: actuarial approach [PDF]

Problems and Perspectives in Management, 2020
This article aims at finding ways to improve the efficiency of Ukrainian agricultural enterprises’ valuation management based on a multidimensional actuarial model.
Olena Fomina, Olena Moshkovska, Svitlana Luchyk, Yulia Manachynska, Mikhaylo Kuzub   +4 more
doaj   +1 more source

An assessment of the conceptual linkages between the qualitative characteristics of useful financial information and ethical behavior within informal institutions [PDF]

Economic Horizons, 2020
This research is aimed at assessing the conceptual linkages between the qualitative characteristics of useful financial information defined by the International Accounting Standards Board (IASB) and ethical behavior within informal institutions.
Ebiaghan Orits Frank
doaj   +1 more source

Impact of Radiation Therapy on Physical and Psychosocial Health of Adolescents and Young Adults: A Joint Report From the Children's Oncology Group AYA and Radiation Oncology Committees

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Rates of cancer among adolescents and young adults (AYA), age 15–39 years, are increasing. Consequently, radiation oncologists are treating more AYAs who have diagnoses spanning both pediatric and adult practices. Compared to pediatric and older adult patients, AYAs face a unique set of challenges.
Hesham Elhalawani, Rachel K. Peterson, Avani D. Rao, Laurie J. McKenzie, Ahmed Magdy Elmotayam, Leslie Chang, Michael Roth, Susan L. McGovern   +7 more
wiley   +1 more source

THE GROWING IMPORTANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS [PDF]

Annals of the University of Oradea: Economic Science, 2016
This paper highlights the importance, development, and evolution of International Financial Reporting Standards (IFRS), emphasizing some relevant issues in contemporary accounting, such as the need for a globally recognized financial reporting system and
Kornel Toth, Eva Darabos
doaj