Search Results - subject:"conceptual accounting framework"

Searching for the Unique Conceptual Accounting Framework. The IASB Conceptual Framework Versus the FASB Conceptual Framework

Liana, Gadau - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1593-1597

a unique conceptual accounting framework, which will be used for both referential. Next we will make a comparative study … of the conceptual accounting framework developed by the IASB and the FASB, in order to capture some of the similarities …

Persistent link: https://www.econbiz.de/10008854870

The Consequences of Accounting Standardization and Harmonization over the Concept of Financial Position

Taulea, Silvia - In: Annals of the University of Petrosani, Economics 9 (2009) 4, pp. 283-288

The concept of financial position and its multiple meanings are often related to the balance sheet, being defined as the financial statement reflecting a company’s financial position at any time, without giving details on what is meant by financial position. The concept of financial position...

Persistent link: https://www.econbiz.de/10008470109