ARTÍCULO
TITULO

BASIC ASPECTS CONCERNING THE SINGLE CONCEPTUAL FRAMEWORK

Ionela Cristina Breahna Pravat    

Resumen

Following the creation of a set of concepts, principles and generally accepted international accounting conventions, to which any elaboration, interpretation or enforcement of accounting and financial information would refer, IASC (later IASB) has developed, in 1989, the Framework for the Preparation and Presentation of Financial Statements that, although inspired from the American one, didn?t address predominantly only to a single category of users (investors), but several categories of representatives of accounting information demand. Nowadays, it is now known that international body of accounting normalization - IASB (International Accounting Standards Board), cooperates with the American body - FASB (Financial Accounting Standards Board) for the purpose of developing a Single Conceptual Framework, which is an important phase in strengthening current and future international accounting standardization process. Conceptual Framework for Financial Reporting, published in September 2010 by the IASB, replaced the Framework for the Preparation and Presentation of Financial Statements issued in 1989 and is actually the result of the current process of updating the General framework of the IASB, but also represents the completion of an important stage in the process to develop a single conceptual framework.

 Artículos similares

       
 
Larissa N. Rudneva,Irina G. Pchelintseva,Maria A. Guryeva     Pág. 227 - 232
The article over views the evolution of the term ?ecologization? and provides the authors' interpretation; it discusses basic aspects of creating the indicative system of assessing the level of ecologization of the region?s economy as an element of asses... ver más

 
Maria L. Vilisova,?atiana V. Zaitseva,Gennady A. Buryakov     Pág. 42 - 47
The article reviews the main aspects of the impact of the state and legal instruments of banking business regulation on raising the level of competition and market discipline in the Russian banking sector. The basic concept of the state policy aimed at i... ver más

 
Lyudmila Lazarevna Igonina,Ramazan Abdulmuminovich Nabiyev,Madina Gamidulakhovna Alimirzoeva,Gulzar Akhmedullakhovna Gulmagomedova,Magomed Magomedovich Suleymanov     Pág. 1560 - 1569
The article is devoted to researching problems related to forming regional fiscal policy focused on increasing the taxation potential of territories. The subject of the research is theoretic and methodological basics of pursuing regional fiscal... ver más

 
Andrey Yu. Mordovtsev,Alexey Y. Mamychev,Tatyana V. Mordovtseva,Andrey A. Plotnikov     Pág. 179 - 183
The article presents theoretical-methodological foundations of social and cultural interpretation of the nature of legitimacy of power. The authors present arguments for the importance of the transition research the government as a whole, its institution... ver más

 
Mihail Nikolaevich Dudin,Vladimir Ivanovich Gayduk,Vladimir Dmitrievich Sekerin,Sergey Valeryevich Bank,Anna Evgenevna Gorohova     Pág. 1 - 6
This article is devoted to the research of the reasons behind the occurrence of the crisis in Greece and challenges and opportunities that arise both for the global economy and the economy of the European Union (EU). The theme of the article is rather ur... ver más