CONCEPTUAL FINANCIAL REPORTING FRAMEWORK - CATALYST OF FINANCIAL REPORTING INFORMATION RELEVANTS

Marilena Roxana Zuca (), Victor Munteanu, Alice Emilia ȚÎNÈšA and Maria STANCU (catanä‚)
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Marilena Roxana Zuca: Romanian-American University, Romania

Journal of Information Systems & Operations Management, 2022, vol. 16, issue 1, 292-303

Abstract: The research area of the article is the presentation of the elements of the Financial Reporting Conceptual Framework developed by the IASB and refined because of the convergence process, taking into consideration the correction of the Framework deficit in the assessment methods through changes in 2018 evaluation for specific accounting standards. The study analyzes the fair value as an assessment method capable of insuring the fulfillment of the fundamental objective of financial reporting and highlights the systematic and progressive process of implementation of this concept by the IASB.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:rau:jisomg:v:16:y:2022:i:1:p:292-303

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