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Journal articles on the topic 'Conceptual Framework for Financial Reporting'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Savina, N., N. Pozniakovska, and O. Miklukha. "CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: INTEGRATED POLICY." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 76–83. http://dx.doi.org/10.18371/fcaptp.v1i36.227624.

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The project of the International Accounting Standards Board that updates and develops international accounting standards (IASB) has been lasting more than twenty years. In Ukraine, International accounting standards were adopted as the national standards for business and public sectors. The article analyzes the Conceptual Framework for Financial Reporting for the business sector entities, compares it with the Conceptual Framework for financial reporting for the public sector entities, and the current requirements of the Ukrainian legislation in the field of accounting and financial repor

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Van Offeren, Dick, Joop Witjes, and Tim Verdoes. "Ontwikkelingen in het conceptual framework." Maandblad Voor Accountancy en Bedrijfseconomie 87, no. 9 (2013): 355–64. http://dx.doi.org/10.5117/mab.87.21915.

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De International Accounting Standards Board (IASB) heeft recent het conceptual framework-project als kernproject aangemerkt. Het oorspronkelijke Framework for the preparation and presentation of financial statements (framework 1989) was aan een fundamentele herziening toe. Samen met de Financial Accounting Standards Board (FASB) heeft de IASB de eerste fase van het Conceptual framework for financial reporting (framework 2010) voltooid. In deze eerste fase worden twee onderwerpen besproken. Dit zijn het doel van financiële verslaggeving en de kwalitatieve kenmerken van financiële verslaggeving.

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Van, Offeren Dick, Joop Witjes, and Tim Verdoes. "Ontwikkelingen in het conceptual framework." Maandblad Voor Accountancy en Bedrijfseconomie 87, no. (9) (2013): 355–64. https://doi.org/10.5117/mab.87.21915.

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De International Accounting Standards Board (IASB) heeft recent het conceptual framework-project als kernproject aangemerkt. Het oorspronkelijke Framework for the preparation and presentation of financial statements (framework 1989) was aan een fundamentele herziening toe. Samen met de Financial Accounting Standards Board (FASB) heeft de IASB de eerste fase van het Conceptual framework for financial reporting (framework 2010) voltooid. In deze eerste fase worden twee onderwerpen besproken. Dit zijn het doel van financiële verslaggeving en de kwalitatieve kenmerken van financiële verslaggeving.

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4

Nowak, Wojciech A. "Financial reporting in the light of the systems approach and social sciences methodology: The conceptual frameworks perspective." Zeszyty Teoretyczne Rachunkowości 2018, no. 99 (155) (2018): 41–64. http://dx.doi.org/10.5604/01.3001.0012.2932.

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The keynote topic of this paper encompasses the process of financial reporting seen as a research process in the sense of social sciences methodology, from the perspective of the systems approach. Attention is focused on the cognitive aspect of conceptual frameworks for financial reporting. The paper aims to exam- ine whether a conceptual framework can be a theory for financial reporting. The research method is based on a foundational approach under the qualitative research method, encompassing descriptive and analytic approaches. There are two basic hypotheses: (a) a conceptual framework for

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Nowak, Wojciech Andrzej. "The new generation of the FASBs Conceptual Framework." Zeszyty Teoretyczne Rachunkowości 47, no. 1 (2023): 99–119. http://dx.doi.org/10.5604/01.3001.0016.2909.

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Purpose: The article presents and comments on the main structures, key approaches, and content of the new conceptual framework promulgated by the Financial Accounting Standards Board (FASB) in December 2021.Methodology/approach: Descriptive-analytical and content analysis.Findings: After presenting the modernization of FASBs conceptual approach towards financial reporting, the article presents the results of this modernization. It shows how the primary users have been redefined and it also describes the quality and constitutive elements of financial statements, how the components of these elem

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Uyob, Roslee, Ku Maisurah Ku Bahador, and Ram Al Jaffri Saad. "Financial reporting preparer’s satisfaction and intention to switch to XBRL reporting: A Model." Journal of Entrepreneurship and Business 10, no. 2 (2022): 85–105. http://dx.doi.org/10.17687/jeb.v10i2.938.

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The objective of this paper is to develop a conceptual framework for understanding financial reporting preparers’ satisfaction and intention to switch from conventional to XBRL reporting. Based on the review and synthesis of relevant literature from prior XBRL adoption research, technology usage behavior, and the user satisfaction element in information system studies, gaps have been identified and a conceptual framework has been developed. This framework includes eight constructs, i.e., perceived ease of use, perceived usefulness, perceived compatibility, information quality, service quality,

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Tsugankov, Kim. "Conceptual Framework for Financial Reporting: Problems and Prospects." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 15, no. 1 (2021): 37–47. http://dx.doi.org/10.17323/j.jcfr.2073-0438.15.1.2021.37-47.

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The objective of this paper is to define the theoretical basis and clarify the fundamental concept of the Conceptual Framework for Financial Reporting (CFFR). This is because the theoretical basis for CFFR has not been properly defined, and the articulation of the fundamental concept in the document does not correspond to its actual meaning. In clarifying, we will analyse these attributes from a critical perspective and propose an alternative articulation. We apply a research method widely used in the USA based on semiotics, which construes accounting as a business language and requires

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Dennis, Ian. "What is a Conceptual Framework for Financial Reporting?" Accounting in Europe 15, no. 3 (2018): 374–401. http://dx.doi.org/10.1080/17449480.2018.1496269.

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Mojtaba, Ghanbarzadeh. "A Conceptual Framework of the Business Model Disclosure." International Journal of Management, Accounting and Economics 10, no. 1 (2023): 64–86. https://doi.org/10.5281/zenodo.7699045.

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The term business model (BM) is one of the topics that has recently been addressed in the area of accounting literature and seeks to explore how to improve the information content of financial statements. The present study is a qualitative research, in the first step in order to collect qualitative data, a framework for semi-structured queries with experts was developed after examining the scope of financial reporting literature and business model.  Subsequently, 23 well-known academic and executive experts in the field of financial reporting and business were selected through purposeful

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Rafinda, Ascaryan, Afiq Chamim Mubaroq, Putri Purwaningtyas, Hasan Aljafa, and Christian Rotimi Barika. "Sustainable Financial Management for Hospitals: A Conceptual Framework." Public Accounting and Sustainability 2, no. 1 (2025): 19–30. https://doi.org/10.18196/pas.v2i1.20.

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Research aims: This paper aims to develop a framework for sustainable financial management in hospitals by integrating economic, social, and environmental sustainability principles. The study identifies best practices in financial management through a literature review and provides guidelines for healthcare administrators and policymakers. Design/Methodology/Approach: This study uses a qualitative approach with literature analysis to develop a framework for sustainable financial management in hospitals, drawing on theoretical frameworks like Triple Bottom Line (TBL) and integrated reporting. R

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Smart Inyang, William, Rose Emmanuel Eyo, and Mary Eyong Nkang. "ACCOUNTING THEORYS ELEMENTS, STRUCTURES, CONCEPTUAL FRAMEWORK AND FINANCIAL REPORTING: A CONCEPTUAL APPROACH." International Journal of Advanced Research 8, no. 12 (2020): 65–74. http://dx.doi.org/10.21474/ijar01/12126.

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This study discusses accounting theorys elements, structures and conceptual framework andit also emphasizes that accounting theory is only useful when exemplified.The purpose of this work is to understand the divergent interpretations many scholars havegiven to accounting theory, its elements, structures and conceptual framework.In pursuance of the foregoing objective, relevant research data were generated using internet sources, journal articles and literature reviews. The study revealed that accounting theorys elements, structure and conceptual framework are the basic foundations of financia

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Holzmann, Oscar J., and Paul Munter. "Conceptual Framework for Financial Reporting-Chapter 8: Notes to Financial Statements." Journal of Corporate Accounting & Finance 25, no. 5 (2014): 77–81. http://dx.doi.org/10.1002/jcaf.21976.

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Łazarowicz, Edyta. "Discussion about the objective of financial reporting based on International Financial Reporting Standards." Zeszyty Teoretyczne Rachunkowości 2016, no. 87(143) (2016): 89–104. http://dx.doi.org/10.5604/16414381.1207436.

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The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS), presented in comments on the exposuredraft of the Conceptual Framework for Financial Reporting (2015). The majority of respondents thinkthat the objective of financial reporting should give more prominence to the importance of providinginformation about management’s stewardship. Moreover, some respondents suggest introducing thedefinition of stewardship into the Conceptual Framework and presenting implications of shifts in theobject

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Mondal, Ujjal. "Conceptual framework for financial reporting 2018: a critical review." International Journal of Critical Accounting 12, no. 5 (2021): 1. http://dx.doi.org/10.1504/ijca.2021.10043370.

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Mondal, Ujjal. "Conceptual framework for financial reporting 2018: a critical review." International Journal of Critical Accounting 12, no. 5 (2021): 429. http://dx.doi.org/10.1504/ijca.2021.120532.

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Rutherford, Brian. "Towards a conceptual framework for public sector financial reporting." Public Money & Management 10, no. 2 (1990): 11–15. http://dx.doi.org/10.1080/09540969009387596.

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Botosan, Christine A. "Pathway to an Integrated Conceptual Framework for Financial Reporting." Accounting Review 94, no. 4 (2019): 421–36. http://dx.doi.org/10.2308/accr-10683.

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Mayston, David. "DEVELOPING A CONCEPTUAL FRAMEWORK FOR PUBLIC SECTOR FINANCIAL REPORTING." Financial Accountability and Management 8, no. 4 (1992): 225–26. http://dx.doi.org/10.1111/j.1468-0408.1992.tb00215.x.

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Gerber, Marthinus Cornelius, Aurona Jacoba Gerber, and Alta Van der Merwe. "An analysis of fundamental concepts in the conceptual framework using ontology technologies." South African Journal of Economic and Management Sciences 17, no. 4 (2014): 396–411. http://dx.doi.org/10.4102/sajems.v17i4.525.

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The interpretation of financial data obtained from the accounting process for reporting purposes is regulated by financial accounting standards (FAS). The history and mechanisms used for the development of ʻThe Conceptual Framework for Financial Reporting’ (the Conceptual Framework) as well as the financial accounting standards resulted in impressive volumes of material that guides modern financial reporting practices, but unfortunately, as is often the case with textual manuscripts, it contains descriptions that are vague, inconsistent or ambiguous. As part of the on-going initiatives to impr

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Conway, Elaine. "Is UK Financial Reporting Becoming Less Prudent?" Journal of Corporate Governance, Insurance, and Risk Management 1, no. 2 (2014): 20–51. http://dx.doi.org/10.56578/jcgirm010202.

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This paper seeks to discover whether as a result of the removal of prudence as a concept within the revised 2010 Conceptual Framework, the accounts of companies in the FTSE100 in the UK have displayed any trends to be more or less conservative/prudent. The research design uses the two most popular measures of accounting conservatism (prudence) used in literature, Market-to-Book ratio and the Basu Asymmetric Timeliness model (Basu 1997) and compares the period prior to the change in the 2010 Conceptual Framework with the same measures post the change. The study finds that using both measures of

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Machinistova, Galina. "Entity's operations under the changes in the Conceptual Framework for Financial Reporting." E3S Web of Conferences 210 (2020): 13033. http://dx.doi.org/10.1051/e3sconf/202021013033.

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The subject of the study is the Conceptual Framework that lays the foundation for the preparation of information presented in International Financial Reporting Standards. The significance of the research topic is explained by the increasingly active use of international financial reporting standards in accounting of various countries. The purpose of the study is to assess the impact of changes made to the Conceptual Framework for Financial Reporting in 2018 on the accuracy of the information contained in the financial statement. The article focuses on the need to study the conceptual framework

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PLOTNIKOV, Viktor S., and Olesya V. PLOTNIKOVA. "Conceptual framework for integrated reporting: Analyzing the content of general provisions." Economic Analysis: Theory and Practice 22, no. 12 (2023): 2293–309. http://dx.doi.org/10.24891/ea.22.12.2293.

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Subject. The article considers the content of conceptual foundations of integrated reporting aimed at assessing the value of business. Objectives. We focus on proving the expediency and necessity to present integrated reporting for financial capital providers and other users interested in business valuation. Methods. The methodology of the research rests on recognition of the need to integrate information contained primarily in financial and management reporting, which are based on general economic theories of positive and normative economics, accounting theory and analysis, theory of finance,

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Chimtengo, Stephen, Eric Chimpesa, and Rabiya Hanif. "Assessment of Final Year Accountancy Students’ Knowledge of the Elements of Financial Statements." 2018 International Conference on Multidisciplinary Research 2018 (December 31, 2018): 274–82. http://dx.doi.org/10.26803/myres.2018.20.

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The aim of the study was to assess the knowledge of final year accountancy students on the elements of financial statements as contained in the Conceptual Framework for Financial Reporting. The study was exploratory in nature. It involved final year students on the accountancy programmes at colleges and universities in Malawi. The students were required to list the elements of financial statements. The results indicate that the majority of the students were not aware of the elements despite the fact that the financial reporting syllabi for the programmes incorporate the Conceptual Framework fo

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Anvar, Ergashevich Absamatov. "FEATURES OF THE CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING FOR ISLAMIC FINANCIAL INSTITUTIONS." Thematics Journal of Business Management 10, no. 7 (2021): 56–66. https://doi.org/10.5281/zenodo.5601490.

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<strong>Abstract.</strong> This article analyzes the Conceptual Framework of Financial Reporting for Islamic Financial Institutions developed by the Organization for Accounting and Auditing for Islamic Financial Institutions (AAOIFI).

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Abdul Latif, Ahmed Razman, and Sarimah Ahmad. "Financial Reporting Of Islamic Bank In The Light Of Shariah: A Conceptual Framework." Journal of Fatwa Management and Research 26, no. 2 (2021): 10–19. http://dx.doi.org/10.33102/jfatwa.vol26no2.396.

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This paper intent to examine the function of the financial reporting, in enhancing the Shariah compliance of the Islamic financial transactions and the role of the Shariah committee in the Islamic bank in giving the assurance of Shariah compliance of the financial reporting. These would enhance the integration of the financial reporting of the Islamic bank and Shariah compliance. However, how Shariah compliance is conveyed in financial reporting received scant attentions in academia. This study uses literature as the study method. This is a conceptual paper describing the link between financia

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Zubilevych, Svitlana, and Nataly Poznyakovska. "CONCEPTUAL FRAMEWORK OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS: WORLD EXPERIENCE AND UKRAINE." International Journal of New Economics and Social Sciences 6, no. 2 (2017): 78–85. http://dx.doi.org/10.5604/01.3001.0010.7625.

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The article discusses the role of the "Conceptual framework for general purpose financial reporting of public sector entities" in connection with the reform of the accounting and reporting system in the public sector of Ukraine on the basis of harmonization with International Accounting Standards. The chronology of the development of the Conceptual Framework and its brief content are generalized. An analysis of the purpose of the Conceptual Framework for General Purpose Financial Statements was conducted. Conclusions on the need to develop a national conceptual framework are made.

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Liudmyla, Shkulipa. "Symmetric Prudence in New Definitions of Conceptual Framework for Financial Reporting." New Challenges in Accounting and Finance 5 (January 10, 2021): 35–49. https://doi.org/10.32038/NCAF.2021.05.03.

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Since the version of the Conceptual Framework for Financial Reporting is revised, the interest in accounting concepts that are fundamental in financial reporting has been growing. The purpose of this article is to investigate the evolutionary logic of prudence in the definitions and recognition criteria of assets and liabilities, the causes and consequences of new changes in the Conceptual Framework of 2018. As a result, it was obtained that different interpretations of probability and asymmetric asset and liability identification caused the new changes. The reconciliation between the intentio

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Setyawati, Debi, and Erina Sudaryati. "Accounting Ethics in Financial Reporting in The Context of The Metaphor of ‘Lawang Sewu’ (thousands of doors, thousands of information, thousands of interests)." Indonesian Accounting Review 11, no. 2 (2021): 187. http://dx.doi.org/10.14414/tiar.v11i2.1999.

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This study aims to improve the readability and understanding of financial statements through a conceptual framework of financial reporting and its derivatives. This study employed an analytical method as a conceptual framework, where financial accounting standards, financial reporting, and the results are described by the term "Lawang Sewu" as a reflection. The results show that the term 'Lawang Sewu' has similarities with accounting ethics in financial reporting, where "lawang" (Javanese) means door refers to "door of information" and "sewu" (Javanese) means a thousand or many refers to havin

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DRUZHILOVSKAYA, Tat'yana Yu. "Conceptual issues of accounting (financial) reporting: Innovation, discussion and prospects." International Accounting 27, no. 9 (2024): 1008–25. http://dx.doi.org/10.24891/ia.27.9.1008.

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Subject. The article discusses issues related to the conceptual foundations of the formation of accounting (financial) statements in the system of Russian accounting standards. Objectives. The article aims to identify the prospects for solving the problematic aspects of the conceptual framework for the formation of accounting (financial) statements. Methods. For the study, I used critical analysis, synthesis, comparison, observation, and systematization. Results. The article presents the results of a comparison of conceptual approaches to the formation of accounting (financial) statements in t

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Đukić, Tadija Đ., and Miloš Pavlović. "The Quality of Financial Reporting in the Republic of Serbia." Economic Themes 52, no. 1 (2015): 99–114. http://dx.doi.org/10.1515/ethemes-2014-0007.

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AbstractHigh quality financial statements should truly and objectively reveal the financial position, business results and changes of a business entity. Satisfied users of financial statements according to which they make decisions represent the best confirmation of high quality financial reporting. The paper deals with the conceptual framework of financial reporting and with an attempt to create unified and revised conceptual framework as a joint project by FASB and IASB. Moreover, it considers novelties that the framework brings. Also, the paper points to the current state in terms of financ

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O'Connell, Vincent. "Reflections on Stewardship Reporting." Accounting Horizons 21, no. 2 (2007): 215–27. http://dx.doi.org/10.2308/acch.2007.21.2.215.

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Following the July 2005 decision by the IASB/FASB not to designate “stewardship” as a separate financial reporting objective in their converged Conceptual Framework, the purpose of this commentary is to call for a renewed emphasis on stewardship-related research in financial reporting. To this end, I propose specific questions related to the following themes: (1) the interaction between stewardship and decision-usefulness; (2) the contemporary meaning of stewardship; (3) changes in the importance of stewardship over time; (4) stewardship and corporate governance; and (5) stewardship and social

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Liudmyla, Shkulipa. "Symmetric Prudence in New Definitions of Conceptual Framework for Financial Reporting." New Challenges in Accounting and Finance 5 (March 2021): 35–49. http://dx.doi.org/10.32038/ncaf.2021.05.03.

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Since the version of the Conceptual Framework for Financial Reporting is revised, the interest in accounting concepts that are fundamental in financial reporting has been growing. The purpose of this article is to investigate the evolutionary logic of prudence in the definitions and recognition criteria of assets and liabilities, the causes and consequences of new changes in the Conceptual Framework of 2018. As a result, it was obtained that different interpretations of probability and asymmetric asset and liability identification caused the new changes. The reconciliation between the intentio

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Cordery, Carolyn, and Gwyn Narraway. "Conceptual Challenges Displayed through the Financial Reporting of Early Childhood Education Centers." Accounting and the Public Interest 8, no. 1 (2008): 66–76. http://dx.doi.org/10.2308/api.2008.8.1.66.

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Governments increasingly contract out social services to nonprofit, but also to for-profit organizations. Consumers may also make co-payments for services from these organizations. Government, consumers, and other stakeholders (including equity investors) are likely to demand financial reporting to assess management's performance and to make decisions regarding providing organizational resources. This research note asserts that the moral dimension of such reporting includes the need to report on probity and to preserve intergenerational equity. By using an example of the early childhood educat

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Feigel, Marina L., and Anna N. Meitova. "REGULATORY REGULATION OF ACCOUNTING FINANCIAL RESULTS IN ACCOUNTING REPORTING." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/4, no. 143 (2024): 125–30. http://dx.doi.org/10.36871/ek.up.p.r.2024.02.04.015.

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The scientific article is aimed at studying the features of accounting within the existing system of legal regulation in Russian practice. Regulatory regulation in the field of accounting, including financial results, is often modified, which leads to the need to study this issue on an ongoing basis. To form a conceptual basis for accounting within the framework of an organization’s activities, it is extremely important to comply with the norms of current legislation in the field of accounting. The basis of the methodological apparatus of this study is the conceptual framework and systematic a

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Masharipov, Masudjon Numonzhonovich, and Munira Saidmurot qizi Allamuratova. "THE NEED TO USE INTERNATIONAL FINANCIAL REPORTING STANDARDS IN UZBEKISTAN." EURASIAN JOURNAL OF ACADEMIC RESEARCH 1, no. 1 (2021): 213–18. https://doi.org/10.5281/zenodo.4713917.

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<em>The article deals with the issues of training a sufficient number of qualified specialists in the field of IFRS, the use of interactive methods. In general, the conceptual framework for preparing financial statements according to both national and international standards does not contradict each other.</em>

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Ohlson, James A., Stephen Penman, Robert Bloomfield, et al. "A Framework for Financial Reporting Standards: Issues and a Suggested Model." Accounting Horizons 24, no. 3 (2010): 471–85. http://dx.doi.org/10.2308/acch.2010.24.3.471.

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SYNOPSIS: This paper addresses the issues that confront the FASB and IASB in developing a new conceptual framework document. First, we suggest characteristics that a conceptual framework ought to exhibit. Most of these suggestions are based on our critique of the existing framework and the FASB-IASB work in progress. Second, we present a model framework that exhibits these characteristics. We emphasize up front that this framework is quite explicit. It goes to the heart of what a framework document should do: it places specific restrictions on what constitutes admissible accounting standards.

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Chusov, I. A., and A. E. Larkina. "The conceptual framework of the system of international financial reporting standards." Scientific bulletin of the Southern Institute of Management, no. 2 (August 2, 2018): 50–53. http://dx.doi.org/10.31775/2305-3100-2018-2-50-53.

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Druzhilovskaya, T. Yu. "Conceptual Framework for Financial Reporting: A critical analysis of new approaches." Международный бухгалтерский учет 20, no. 10 (2017): 596–610. http://dx.doi.org/10.24891/ia.20.10.596.

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Teixeira, Alan. "Conceptual framework for financial reporting: an introduction to the special issue." Accounting and Business Research 45, no. 5 (2015): 545–46. http://dx.doi.org/10.1080/00014788.2015.1060808.

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Wang, Yifan. "Rethinking accounting objectives— based on Conceptual Framework for Financial Reporting 2018." Highlights in Business, Economics and Management 29 (March 29, 2024): 42–45. http://dx.doi.org/10.54097/jfhp4980.

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This paper begins by emphasizing the pivotal significance of studying accounting objectives, considering them as the logical starting point for the structure of accounting theory. It provides a broad overview of decades of research on the positioning of accounting objectives and conducts a detailed analysis of the accounting objectives expounded in the recent 2018 release of the "Conceptual Framework for Financial Reporting" by the International Accounting Standards Board. Through analysis, it uncovers contradictions between the characteristics of financial reporting outlined in this conceptua

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Stefan, Alexandra. "Retrospective and Current in the Conceptual Approach to Financial and Non-financial Reporting." European Conference on Management Leadership and Governance 20, no. 1 (2024): 688–98. http://dx.doi.org/10.34190/ecmlg.20.1.2954.

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In a context where financial information provided by economic entities is no longer sufficient to illustrate an accurate picture of the factual situation, as well as health crises, climate change, increasing stakeholder interest in non-financial information, all these have led to the progressive development of literature especially in the field of non-financial reporting. However, the quality of financial reporting is also a topic of interest among authors, as international financial reporting standards have been adopted by a wide variety of countries, and other countries are likely to adopt s

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Jan, Amin, Maran Marimuthu, Muhammad Pisol bin Mohd, and Mat Isa. "Sustainability Practices and Banks Financial Performance: A Conceptual Review from the Islamic Banking Industry in Malaysia." International Journal of Business and Management 13, no. 11 (2018): 61. http://dx.doi.org/10.5539/ijbm.v13n11p61.

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This paper aims to propose a framework for measuring sustainability practices of the Islamic banking industry in Malaysia. Sustainability practicing and reporting has received limited attention in the Islamic banking literature. The frameworks used for measuring sustainability practices are also found inadequate. This study transformed the Global Reporting Initiative&rsquo;s GRI sustainability measurement framework in light of Shariah principles to make it compatible for measuring sustainability practices in the Islamic banking industry. The posited framework illuminates the positive theor

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Titilope Tosin Adewale, Titilayo Deborah Olorunyomi, and Theodore Narku Odonkor. "Blockchain-enhanced financial transparency: A conceptual approach to reporting and compliance." International Journal of Frontiers in Science and Technology Research 2, no. 1 (2022): 024–45. https://doi.org/10.53294/ijfstr.2022.2.1.0027.

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The increasing demand for financial transparency and compliance has driven the adoption of innovative technologies to improve reporting systems. This paper proposes a conceptual framework for blockchain-enhanced financial transparency, emphasizing its transformative potential in ensuring accountability, accuracy, and regulatory compliance. Blockchain technology, with its decentralized, immutable, and secure ledger system, offers significant advantages in addressing challenges associated with traditional financial reporting and compliance mechanisms. The proposed framework focuses on integratin

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Omowole, Bamidele Michael, Hope Ehieghe Omokhoa, Ibidapo Abiodun Ogundeji, and Godwin Ozoemenam Achumie. "Blockchain-Enhanced Financial Transparency: A Conceptual Approach to Reporting and Compliance." International Journal of Social Science Exceptional Research 2, no. 5 (2022): 141–57. https://doi.org/10.54660/ijsser.2022.1.1.141-157.

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The increasing demand for financial transparency and compliance has driven the adoption of innovative technologies to improve reporting systems. This paper proposes a conceptual framework for blockchain-enhanced financial transparency, emphasizing its transformative potential in ensuring accountability, accuracy, and regulatory compliance. Blockchain technology, with its decentralized, immutable, and secure ledger system, offers significant advantages in addressing challenges associated with traditional financial reporting and compliance mechanisms. The proposed framework focuses on integratin

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Shkulipa, Liudmyla. "Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges." Studia Universitatis „Vasile Goldis” Arad – Economics Series 31, no. 2 (2021): 20–44. http://dx.doi.org/10.2478/sues-2021-0007.

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Abstract 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 standard-setters and practitioners. The Onion research model based on the quantitative data collection with elements of descriptive analysis was considered as important contributions to the research methodology of the Conceptual Framework for Financial Reporting investigation. As a result, a c

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Safeei, Roshidah, Mohd Faizal Jamaludin, Noora’in Omar, and Nur Ashiqin Mohamad Shamsul. "Earnings Management in the Age of Integrated Reporting: A Conceptual Analysis." International Journal of Research and Innovation in Social Science VIII, no. IX (2024): 828–38. http://dx.doi.org/10.47772/ijriss.2024.809071.

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In response to the growing demand for greater transparency and accountability in corporate reporting, integrated reporting has emerged as a comprehensive framework that combines financial and non-financial information to present a holistic view of a company’s performance. However, despite the promise of IR, questions remain about its ability to curb earnings management practices, particularly in contexts where governance structures and regulatory oversight are weak. This conceptual paper aims to analyse the relationship between IR and EM, specifically exploring how the adoption of IR may mitig

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Milojević, Stefan, Snežana Knežević, and Vladimir Šebek. "Identification and prevention of fraudulent financial reporting." Tokovi osiguranja 40, no. 1 (2024): 146–82. http://dx.doi.org/10.5937/tokosig2401146m.

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Effective detection of fraudulent (false) financial reporting requires an integrative conceptual framework. This paper presents a general framework for studying factors related to the causes of fraudulent financial reporting. The purpose is to sharpen our thinking on conducting research modalities for defining a framework for effective risk management of fraudulent financial reporting and to assist scholars, professional accountants, regulators, and policymakers to better understand the drivers of fraudulent financial reporting and the context in which it occurs. We examine the characteristics

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Barth, Mary E. "Measurement in Financial Reporting: The Need for Concepts." Accounting Horizons 28, no. 2 (2013): 331–52. http://dx.doi.org/10.2308/acch-50689.

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SYNOPSIS The Conceptual Framework neither specifies the objective or definition of accounting measurement, nor provides a conceptual basis for choosing among alternative measurement bases. This paper offers a starting point for developing measurement concepts based on existing Framework concepts, including the objective of financial reporting, the qualitative characteristics of useful financial information, and the definitions of assets and liabilities. The paper focuses on subsequent measurement of individual assets and liabilities and concludes that fair value measurement is more consistent

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Guzzo, Giusy, and Massimo Costa. "Conceptual framework and measurement: A survey on the international debate." Corporate Ownership and Control 12, no. 4 (2015): 24–37. http://dx.doi.org/10.22495/cocv12i4p2.

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In response to the ‘2011 Agenda Consultation’, the IASB launched in July 2013 a call for a new Discussion Paper on the ‘Conceptual Framework for Financial Reporting’. This article aims to offer a contribution to the debate on the effectiveness of the theme of ‘Measurement’, by investigating the use of the current evaluation models in the literature and practice of Financial Reporting. The article proposes at first a historical survey both of the international debate on Fair Value Accounting vs. Historical Cost Accounting and of the Italian theories on the valuation. Later the paper proposes so

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Mustapha, Maruf, Ku Nor Izah Ku Ismail, and Halimah Nasibah Ahmad. "The Adoption of Cash-basis IPSAS: A Conceptual Framework for Enhancing Decision-Useful Financial Reporting." Journal of Business Management and Accounting 7, no. 1 (2017): 51–68. http://dx.doi.org/10.32890/jbma2017.7.1.8825.

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Reforms in the public sector, the world over, has taken a global dimension towards harmonization and convergence of international and national accounting systems for the promotion of useful and standardized financial reporting practices. At the centre of this change is the adoption and application of the international public sector accounting standards (IPSAS) by public sector entities. The cash-basis IPSAS is one of the IPSAS which supports the presentation of the general purpose financial statement (GPFS) for new adopters that intend to migrate to full accrual-based IPSAS. However, despite i

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