أبحاث إقتصادية معاصرة
Volume 6, Numéro 2, Pages 393-406
2023-10-31

The Iasb's Work On The Review And Post-review Of The Conceptual Framework For Financial Reporting



Authors : Djafri Omar .

Abstract

The objective of this paper is twofold, first, to focus on the conceptual framework for the preparation of financial statements, published by the International Accounting Standards Board (IASB) in September 2010, which identifies the fundamental concepts in which the standards are rooted and which underpin the preparation of financial reports, and second, to serve as a guide for the development of future standards and the review of existing standards. Also, to unveil its evolution from the 2004 reform to the last publication of March 2018 in order to know its importance and the way it is designed and applied (2020), with the aim of disclosing relevant information for decision makers around the world Including Algeria, which wishes to modernize and reform its accounting information system in accordance with international requirements in light of the economic changes we are going through.

Keywords

Conceptual framework ; IASB review ; financial reporting ; International Accounting Standards ; International Financial Reporting Standards

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