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- Title
REVİZE FİNANSAL RAPORLAMAYA İLİŞKİN KAVRAMSAL ÇERÇEVENİN GÜNÜMÜZ RAPORLAMA DÜŞÜNCESİ KAPSAMINDA DEĞERLENDİRİLMESİ.
- Authors
ÖZTÜRK, Erkan; ÖKTEM, Begüm
- Abstract
The joint project with the IASB and the FASB on the revision of the Conceptual Framework that was first published by the IASB in 1989 has ended in 2010; however, the revision was limited only to the objective of financial reporting and qualitative characteristics of useful financial information. For this reason, the Conceptual Framework project was restarted by the IASB in 2012 and the Exposure Drafts was published for collecting the recommendations on May 28, 2015. The final version of the revised conceptual framework was issued by the IASB by considering the recommendations on March 29, 2018. But, it is seen that the important recommendations of some stakeholders are not taken into consideration in the final text. For this reason; in this study, it is aimed to determine what the revised conceptual framework for financial reporting brings and what the deficiencies are. According the study, implementation of a new conceptual framework project which considers a broader range of stakeholders looks necessary.
- Subjects
FINANCIAL statements; FINANCIAL Accounting Standards Board; INTERNATIONAL Accounting Standards Board; STAKEHOLDER theory; ACCOUNTING standards; STANDARDS; REVISIONS
- Publication
Financial Analysis / Mali Cozum Dergisi, 2019, Vol 29, Issue 154, p33
- ISSN
1303-5444
- Publication type
Article