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Will the changes proposed to the conceptual framework s definitions and recognition criteria provide a better basis for IASB standard setting?

Will the changes proposed to the conceptual framework s definitions and recognition criteria provide a better basis for IASB standard setting?

 Brouwera, Arjan.
 Routledge, Taylor & Francis , 2015.
 London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : pages 547-571. Institute of Chartered Accountants in England and Wales. English ISSN: 00014788
AccountingBusinessConceptual frameworkM41AssetsBalance sheet approachLiabilitiesIFRS
Tác giả CN Brouwera, Arjan.
Nhan đề Will the changes proposed to the conceptual framework s definitions and recognition criteria provide a better basis for IASB standard setting? / Arjan Brouwera, Martin Hoogendoornb & Ewout Naarding.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK :Routledge, Taylor & Francis ,2015.
Mô tả vật lý pages 547-571.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt In this paper we evaluate the International Accounting Standards Board s (IASB) efforts, in a discussion paper (DP) of 2013, to develop a new conceptual framework (CF) in the light of its stated ambition to establish a robust and consistent basis for future standard setting, thereby guiding standard setting decisions in complex and controversial areas. We investigate the impact of the definitions and recognition criteria for assets and liabilities in the existing CF and the DP. We conclude that, in areas where standards have diverged from the CF in the past, that is, not consistently applying probability thresholds, the DP supports the existing standards by removing those thresholds. Furthermore, the DP includes the more judgemental criteria of relevance and faithful representation to determine whether an item should be recognised as an asset or liability. This would justify those existing standards which currently do not recognise items that meet the (current and revised) definitions of asset or liability. Altogether, we conclude that the development of IFRSs will continue to be the outcome of professional debate, negotiation, consensus seeking and political influence. We therefore recommend that additional measures should be taken by the IASB to ensure coherence in the development and application of standards after implementation of a new CF.
Thuật ngữ chủ đề Accounting-Periodicals
Thuật ngữ chủ đề Business-Periodicals.
Thuật ngữ chủ đề Accounting-Research-Periodicals
Từ khóa tự do Conceptual framework
Từ khóa tự do M41
Từ khóa tự do Assets
Từ khóa tự do Balance sheet approach
Từ khóa tự do Liabilities
Từ khóa tự do IFRS
Tác giả(bs) CN Hoogendoorn, Martin.
Tác giả(bs) CN Naarding, Ewout.
Nguồn trích Accounting and Business Research.- Volume 45, N5, 2015.
MARC
Hiển thị đầy đủ trường & trường con
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100[1 ] |a Brouwera, Arjan.
245[1 0] |a Will the changes proposed to the conceptual framework s definitions and recognition criteria provide a better basis for IASB standard setting? / |c Arjan Brouwera, Martin Hoogendoornb & Ewout Naarding.
260[ ] |a London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : |b Routledge, Taylor & Francis , |c 2015.
300[ ] |a pages 547-571.
362[0 ] |a Vol. 45, N.5 (2015)
490[ ] |a Institute of Chartered Accountants in England and Wales.
520[ ] |a In this paper we evaluate the International Accounting Standards Board s (IASB) efforts, in a discussion paper (DP) of 2013, to develop a new conceptual framework (CF) in the light of its stated ambition to establish a robust and consistent basis for future standard setting, thereby guiding standard setting decisions in complex and controversial areas. We investigate the impact of the definitions and recognition criteria for assets and liabilities in the existing CF and the DP. We conclude that, in areas where standards have diverged from the CF in the past, that is, not consistently applying probability thresholds, the DP supports the existing standards by removing those thresholds. Furthermore, the DP includes the more judgemental criteria of relevance and faithful representation to determine whether an item should be recognised as an asset or liability. This would justify those existing standards which currently do not recognise items that meet the (current and revised) definitions of asset or liability. Altogether, we conclude that the development of IFRSs will continue to be the outcome of professional debate, negotiation, consensus seeking and political influence. We therefore recommend that additional measures should be taken by the IASB to ensure coherence in the development and application of standards after implementation of a new CF.
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