HOW ARE THE CONCEPTUAL FRAMEWORK HYPOTHESES REFLECTED INTO PRACTICE? A SHORT REVIEW OF THE CURRENT LITERATURE.
The IFRS implementation has marked an important milestone in the history of accounting. Since the beginning, there have been both advocates and critics, debating whether the initial objectives were, in fact, met in practice. The present article examines the Conceptual Framework, which constitutes...
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| Format: | Article |
| Language: | deu |
| Published: |
University of Oradea
2023-07-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2024/02/AUOES.July_.202326.pdf |
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| Summary: | The IFRS implementation has marked an important milestone in the history of
accounting. Since the beginning, there have been both advocates and critics, debating
whether the initial objectives were, in fact, met in practice. The present article examines the
Conceptual Framework, which constitutes the basis for IFRS implementation, and identifies
the main results of the recent studies on the topic. The research is theoretical, analysing
relevant literature and bringing forward up to date concepts, beneficial for future research.
Policymakers proclaim their policies are rooted in evidence and often turn to academic
researchers for impartial and reliable evidence. In view of the fact that a significant number
of studies have been conducted thus far, the present paper attempts to summarize the
outcomes and present the conclusion. |
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| ISSN: | 1222-569X 1582-5450 |