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- W2491174759 abstract "In the world of IFRS, conceptual frameworks occupy a prominent role, and yet, outside of Anglophone countries, the use of conceptual frameworks in standard-setting is a relatively recent phenomenon inspired by the FASB and IASB Conceptual Frameworks. For example, the Accounting Standards Board of Japan’s Conceptual Framework dates from 2006, and in Islamic accounting the Conceptual Framework of the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) is even more recent. Evidently therefore the use of an explicit conceptual framework is a choice rather than a necessity. In this chapter we will fi rst defi ne what we mean by a conceptual framework, then review the literature that considers the usefulness or otherwise of such a framework. After that we will review the evolution of the conceptual framework, the current IASB framework and fi nally the role that it plays in the world of IFRS." @default.
- W2491174759 created "2016-08-23" @default.
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- W2491174759 date "2015-02-17" @default.
- W2491174759 modified "2023-09-26" @default.
- W2491174759 title "The Role of Conceptual Frameworks in Accounting Standard-Setting" @default.
- W2491174759 doi "https://doi.org/10.4324/9780203103203.ch14" @default.
- W2491174759 hasPublicationYear "2015" @default.
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