The Role of Conceptual Framework in Financial Reporting
Living in an era in which scientific reasoning an conclusion have been developed and there is an extensive belief in logical analysis has made it easy to understand that why tremendous amount of resources have been consumed on continues efforts in the studies of accounting theory. But for some reaso...
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
1995-12-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Online Access: | https://acctgrev.ut.ac.ir/article_25877_7b9538000e4e3681f9738743cf2bca5a.pdf |
| _version_ | 1818753227785502720 |
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| author | احمد بدری |
| author_facet | احمد بدری |
| author_sort | احمد بدری |
| collection | DOAJ |
| description | Living in an era in which scientific reasoning an conclusion
have been developed and there is an extensive belief in logical
analysis has made it easy to understand that why tremendous
amount of resources have been consumed on continues efforts in
the studies of accounting theory. But for some reasons which are
not clear to the experts. These efforts have not had much success.
On the other hand evidence suggest that accounting theory has
remained as an ample subject to be studied. However, it seems
that a change from. ''Theorizing'' to "Conceptualzian" is evolving.
Perhaps this phenomena itself is the reason for focusing on the
conceptual framework in financial reporting in the past three
decades.
There has been a great amount of efforts toward establishing a
conceptual framework by the accounting profession and academic
researches. Most of these efforts however are related to the
periode in which standard - setting programs faced challenges.
But it seems that these efforts have not had evidential effect on
standard - setting and its trned. To review the role of conceptual
framework in financial reporting the following four hypothesis can
be outlined.
1- In order to stablish accounting standards the conceptual
framework is not needed,
2- The existing conceptual frameworks have not have the
required qualification to affect the process of accounting
standard- setting.
3- The existing conceptual frameworks, because of the conflict
of interest and being situated on the way of political
maneuverings have not had adequet opportunities to affect the
process of accounting standard-setting.
4- It is necessary to modify the existing expectations of the
conceptual framework on basis of its nature. |
| first_indexed | 2024-12-18T05:04:01Z |
| format | Article |
| id | doaj.art-0194f94d9272482b9a35c70db9056c5d |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-18T05:04:01Z |
| publishDate | 1995-12-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-0194f94d9272482b9a35c70db9056c5d2022-12-21T21:20:04ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80391995-12-014225877The Role of Conceptual Framework in Financial Reportingاحمد بدریLiving in an era in which scientific reasoning an conclusion have been developed and there is an extensive belief in logical analysis has made it easy to understand that why tremendous amount of resources have been consumed on continues efforts in the studies of accounting theory. But for some reasons which are not clear to the experts. These efforts have not had much success. On the other hand evidence suggest that accounting theory has remained as an ample subject to be studied. However, it seems that a change from. ''Theorizing'' to "Conceptualzian" is evolving. Perhaps this phenomena itself is the reason for focusing on the conceptual framework in financial reporting in the past three decades. There has been a great amount of efforts toward establishing a conceptual framework by the accounting profession and academic researches. Most of these efforts however are related to the periode in which standard - setting programs faced challenges. But it seems that these efforts have not had evidential effect on standard - setting and its trned. To review the role of conceptual framework in financial reporting the following four hypothesis can be outlined. 1- In order to stablish accounting standards the conceptual framework is not needed, 2- The existing conceptual frameworks have not have the required qualification to affect the process of accounting standard- setting. 3- The existing conceptual frameworks, because of the conflict of interest and being situated on the way of political maneuverings have not had adequet opportunities to affect the process of accounting standard-setting. 4- It is necessary to modify the existing expectations of the conceptual framework on basis of its nature.https://acctgrev.ut.ac.ir/article_25877_7b9538000e4e3681f9738743cf2bca5a.pdf |
| spellingShingle | احمد بدری The Role of Conceptual Framework in Financial Reporting بررسیهای حسابداری و حسابرسی |
| title | The Role of Conceptual Framework in Financial Reporting |
| title_full | The Role of Conceptual Framework in Financial Reporting |
| title_fullStr | The Role of Conceptual Framework in Financial Reporting |
| title_full_unstemmed | The Role of Conceptual Framework in Financial Reporting |
| title_short | The Role of Conceptual Framework in Financial Reporting |
| title_sort | role of conceptual framework in financial reporting |
| url | https://acctgrev.ut.ac.ir/article_25877_7b9538000e4e3681f9738743cf2bca5a.pdf |
| work_keys_str_mv | AT ạḥmdbdry theroleofconceptualframeworkinfinancialreporting AT ạḥmdbdry roleofconceptualframeworkinfinancialreporting |