Tags » Conceptual Framework

Improving the conceptual framework – is that reliable enough?

As we discussed here, the IASB has published for public consultation proposals to improve the Conceptual Framework for Financial Reporting, with comments to be received by October 26, 2015… 793 more words

IFRS

Improving the conceptual framework – the unsteady state of current cost accounting

As we discussed here, the IASB has published for public consultation proposals to improve the Conceptual Framework for Financial Reporting, with comments to be received by October 26, 2015. 837 more words

IFRS

Improving the conceptual framework, but where’s the disaggregation?

As we discussed here, the IASB has published for public consultation proposals to improve the Conceptual Framework for Financial Reporting, with comments to be received by October 26, 2015. 887 more words

IFRS

Improving the conceptual framework – except for the bits about stewardship?

As we discussed here, the IASB has published for public consultation proposals to improve the Conceptual Framework for Financial Reporting, with comments to be received by October 26, 2015. 871 more words

IFRS

Key Lessons from Our Experiences Co-Facilitating the RSD CoP at University of Wisconsin (Stout)

The 2014-2015 Research Skill Development (RSD) Community of Practice (CoP) has been an incredible learning experience for our participants, and the campus as whole. Engaging CoP participants and key administrators with the Research Skill Development Framework during the summer 2014 RSD Workshop, hosted by John Willison, was critical to getting support and buy-in at all levels. 331 more words

On the role of software architect

The figure of software architect is a little controversial in the software community because the analogy with the traditional role of architect is flawed. These inaccurate comparisons (software architects are more similar to town planners[1] than to civil architects) are terrible, especially in these days of “agility”. 429 more words

Software Architecture

Historical cost versus fair value - why sweat the difference?

Comments on recent remarks by IASB Chair Hans Hoogervorst

As we discussed here, a large chunk of the IASB’s recent proposals to amend the conceptual framework deals with measurement, stating: “consideration of the objective of financial reporting, the qualitative characteristics of useful financial information and the cost constraint is likely to result in the selection of different measurement bases for different assets, liabilities and items of income and expense.” The document describes the characteristics of historical cost and of current value measurement bases, noting some of their relative strengths and weaknesses, but mostly leaves it to individual standards to prescribe how these factors play out in specific circumstances. 836 more words

IFRS