Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges
This article aims to research the major changes in the Conceptual Framework of Financial Reporting; to find out the new gaps in the current document; to group the changes into categories; to analyze the current difficulties and consequences of these changes for a consistent understanding between sta...
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| Format: | Article |
| Language: | English |
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Sciendo
2021-06-01
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| Series: | Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice |
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| Online Access: | https://doi.org/10.2478/sues-2021-0007 |