Ocena opracowywanego przez IASB i FASB projektu założeń koncepcyjnych sprawozdawczości finansowej
Evaluation of IASB and FASB New Conceptual Framework Project

Summary/Abstract: In 2006, IASB and FASB started a common project – development of a new concep-tual framework for financial reporting. The main aim of this article is to present and discuss the present state of work on this project, with a particular focus on contro-versial areas. The presentation and analysis have been performed from the wider perspective of accounting theory and practice. First, the idea of conceptual framework has been highlighted from a theoretical standpoint, and arguments for inevitable normative changes have been presented. In the following part the current state of work is outlined. The project has been divided into eight phases, partially accomplished. The paper addresses some contro-versial issues in selected areas of the new conceptual framework which are frequently debated in the accounting literature. Finally, critical opinions on the conceptual framework expressed in literature are presented and conclusions are drawn showing the strengths and weaknesses of this project

• Details
• Contents