国际会计准则理事会财务报告概念框架的公平性研究

Proceedings of the 2021 International Conference on Financial Management and Economic Transition (FMET 2021) Pub Date : 1900-01-01 DOI:10.2991/aebmr.k.210917.017

Sun Yiting

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引用次数: 1

摘要

IASB概念框架在制定国际财务报告准则时起到实用工具和辅助作用。通过探讨IASB概念框架在多大程度上满足给定的公平性定义，可以得出结论:在充分认识使用者及其要求的情况下，概念框架通常满足所提及的公平性

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Research on Fairness of IASB Conceptual Framework in Financial Reporting

IASB conceptual framework acts as a practical tool and assistance when developing IFRS. By probing into the degree to which IASB conceptual framework meets the given definition of fairness, it can be concluded that with an adequate recognition of users and their requirements, conceptual framework generally satisfies the fairness mentioned despite

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Proceedings of the 2021 International Conference on Financial Management and Economic Transition (FMET 2021)

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