Browsing Volume: 05, No: 2, July 2012 by Subject "Conceptual Framework Project, Conceptual Framework, IFRSs, Concepts Statements"

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The New Conceptual Framework for Financial Reporting 2010: Some Reflective Comments

Bala, Swapan Kumar (School of Business, Independent University,Bangladesh, 2012-07-01)

A new Conceptual Framework for Financial Reporting, although in an incomplete shape, has been issued by the International Accounting Standards Board (IASB) in September 2010. Having a status of the constitution of a ...