Tags » Conceptual Framework

The IASB's conceptual framework - prudently stirred, but not shaken

Let’s take a look at another aspect of the IASB’s recently issued revised conceptual framework for financial reporting.

The revised document contains the following much-debated paragraphs: 947 more words


The IASB's conceptual framework - always on the route

The IASB recently issued its revised conceptual framework for financial reporting.

It seemed to me that the project might have been ongoing for as long as I’d been more than vaguely aware of IFRS, and for once my memory wasn’t too flawed: the IASB and the FASB initiated a joint project to revise their conceptual frameworks in 2004, and issued two chapters of a revised conceptual framework in 2010. 754 more words


Qualitative Characteristics Of Financial Information

The revised Framework of IASB and FASB distinguish between two types of qualitative characteristics that are necessary to provide useful financial information:

  • Fundamental qualitative characteristics (relevance and faithful representation) and…
  • 639 more words

Kontribusi Pemilik Modal (Capital Contribution)

Kontribusi pemilik modal atau Capital contribution tidak dijelaskan secara spesifik dalam standar akuntansi tapi secara umum diartikan sebagai kontribusi dari pemilik atau pemberian dari pemilik entitas yang meningkatkan ekuitas entitas tanpa ada kewajiban dari entitas untuk membayar kembali atau melakukan sesuatu karena menerima pemberian tersebut. 197 more words

Akuntansi Dan Audit

Critical regionalism

Task 4 (Research Methodology module): – Annotated Bibliography task.  

(Aim: – finding texts that can help you to theoretically underpin and inspire your practice)

Critical regionalism… 1,374 more words

Research Methodology

Conceptual and Theoretical Frameworks for Educational Research

In my experience it is not uncommon for graduate students to struggle to figure out how to develop a conceptual or theoretical framework for their thesis or capstone project. 600 more words