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• W3123362108 abstract "This paper asks how far we may expect the IASB’s current approach to revising its Conceptual Framework (CF) – as set out in the recent Discussion Paper on further chapters of the revised Framework – to help overcome difficulties such as those identified by Barth, M.E. (2013). Global Comparability in Financial Reporting: What, Why, How, and When? China Journal of Accounting Studies, 1:1, 2–12. She identifies the importance – given the IASB’s aim in its CF to achieve international comparability in financial statements – of developing improved ‘high quality’ standards for recognition and measurement. I argue that the unavoidable conceptual and institutional difficulties inherent in comparing economic ‘realities’ require that the revision of the Framework should be more fundamental than attempting to improve the recognition and measurement elements of the prevailing ‘balance-sheet’ focused model. Rather than continuing to seek universally applicable answers to provide ‘a complete and updated set of concepts to use when it develops or revises IFRS’, it should instead focus on highlighting the key questions that IASB needs to consider when setting standards. I comment on possible implications for the future development of accounting internationally, and on future research opportunities, with particular reference to China." @default.
• W3123362108 created "2021-02-01" @default.
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• W3123362108 date "2014-04-03" @default.
• W3123362108 modified "2023-09-23" @default.
• W3123362108 title "What should be the nature and role of a revised Conceptual Framework for International Accounting Standards?" @default.
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• W3123362108 doi "https://doi.org/10.1080/21697221.2014.916886" @default.
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