Home  Journals  International Accounting  41(191) - 2011 November

The conceptual basis of financial statements in conformity with recent changes to IFRS

Available online: 15 November 2011

Subject Heading: On the way to international standards

JEL Classification: 

The article deals with changes in individual parts of the conceptual basis of IFRS that were adopted in September 2010, in particular, the objective of financial reporting and qualitative characteristics of useful financial information.

Keywords: conceptual framework, the objective of financial reporting, qualitative characteristics of information, the main features that improve performance, relevance, fair representation, comparability, verifiability, timeliness, understandability

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive