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International Accounting

40(190) - 2011 October

The IFRS Conceptual Framework: Last Changes

Vol. 14, Iss. 40, OCTOBER 2011

Available online: 1 November 2011

Subject Heading: On the way to international standards

JEL Classification:

Solovyeva O.V. Doctor of Science, Professor, Accounting, Analysis and Audit Department, Faculty of Economics, Lomonosov Moscow State, Professor, Head of Financial Accounting and Reporting Department, Faculty of Economics, Higher School of Economics National Research University
ol_soloveva@mail.ru

This article considers the changes of some of the IFRS Conceptual Framework’s parts, in particularly, the objective of financial reporting and qualitative characteristics of useful financial information.

Keywords: сconceptual framework, objective of financial reporting, qualitative characteristics, fundamental qualitative characteristics, enhancing qualitative characteristics, relevance, faithful representation, comparability, verifiability, timeliness, understandability

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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