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 |
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University of Oradea
2023-07-01
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| Series: | Annals of the University of Oradea: Economic Science |
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| Online Access: | https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2024/02/AUOES.July_.202326.pdf |
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| author | Antonia Cosmina GIUGLEA |
| author_facet | Antonia Cosmina GIUGLEA |
| author_sort | Antonia Cosmina GIUGLEA |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-54d80aca5a0a4e719af6a83f8f26e8f5 |
| institution | OA Journals |
| issn | 1222-569X 1582-5450 |
| language | deu |
| publishDate | 2023-07-01 |
| publisher | University of Oradea |
| record_format | Article |
| series | Annals of the University of Oradea: Economic Science |
| spelling | doaj-art-54d80aca5a0a4e719af6a83f8f26e8f52025-08-20T02:28:25ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502023-07-0132135136210.47535/1991AUOES32(1)026HOW ARE THE CONCEPTUAL FRAMEWORK HYPOTHESES REFLECTED INTO PRACTICE? A SHORT REVIEW OF THE CURRENT LITERATURE.Antonia Cosmina GIUGLEA0Accounting and Audit Department, FSEGA, UBB, Cluj-Napoca, RomaniaThe 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.https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2024/02/AUOES.July_.202326.pdfifrscomparabilityfinancial reporting |
| spellingShingle | Antonia Cosmina GIUGLEA HOW ARE THE CONCEPTUAL FRAMEWORK HYPOTHESES REFLECTED INTO PRACTICE? A SHORT REVIEW OF THE CURRENT LITERATURE. Annals of the University of Oradea: Economic Science ifrs comparability financial reporting |
| title | HOW ARE THE CONCEPTUAL FRAMEWORK HYPOTHESES REFLECTED INTO PRACTICE? A SHORT REVIEW OF THE CURRENT LITERATURE. |
| title_full | HOW ARE THE CONCEPTUAL FRAMEWORK HYPOTHESES REFLECTED INTO PRACTICE? A SHORT REVIEW OF THE CURRENT LITERATURE. |
| title_fullStr | HOW ARE THE CONCEPTUAL FRAMEWORK HYPOTHESES REFLECTED INTO PRACTICE? A SHORT REVIEW OF THE CURRENT LITERATURE. |
| title_full_unstemmed | HOW ARE THE CONCEPTUAL FRAMEWORK HYPOTHESES REFLECTED INTO PRACTICE? A SHORT REVIEW OF THE CURRENT LITERATURE. |
| title_short | HOW ARE THE CONCEPTUAL FRAMEWORK HYPOTHESES REFLECTED INTO PRACTICE? A SHORT REVIEW OF THE CURRENT LITERATURE. |
| title_sort | how are the conceptual framework hypotheses reflected into practice a short review of the current literature |
| topic | ifrs comparability financial reporting |
| url | https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2024/02/AUOES.July_.202326.pdf |
| work_keys_str_mv | AT antoniacosminagiuglea howaretheconceptualframeworkhypothesesreflectedintopracticeashortreviewofthecurrentliterature |