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نقش چارچوب نظری در گزارشگری مالی | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 2، دوره 4، شماره 2 - شماره پیاپی 1000138، دی 1374 اصل مقاله (910.94 K) | ||
| نویسنده | ||
| احمد بدری* | ||
| عنوان مقاله [English] | ||
| The Role of Conceptual Framework in Financial Reporting | ||
| چکیده [English] | ||
| Living in an era in which scientific reasoning an conclusion have been developed and there is an extensive belief in logical analysis has made it easy to understand that why tremendous amount of resources have been consumed on continues efforts in the studies of accounting theory. But for some reasons which are not clear to the experts. These efforts have not had much success. On the other hand evidence suggest that accounting theory has remained as an ample subject to be studied. However, it seems that a change from. ''Theorizing'' to "Conceptualzian" is evolving. Perhaps this phenomena itself is the reason for focusing on the conceptual framework in financial reporting in the past three decades. There has been a great amount of efforts toward establishing a conceptual framework by the accounting profession and academic researches. Most of these efforts however are related to the periode in which standard - setting programs faced challenges. But it seems that these efforts have not had evidential effect on standard - setting and its trned. To review the role of conceptual framework in financial reporting the following four hypothesis can be outlined. 1- In order to stablish accounting standards the conceptual framework is not needed, 2- The existing conceptual frameworks have not have the required qualification to affect the process of accounting standard- setting. 3- The existing conceptual frameworks, because of the conflict of interest and being situated on the way of political maneuverings have not had adequet opportunities to affect the process of accounting standard-setting. 4- It is necessary to modify the existing expectations of the conceptual framework on basis of its nature. | ||
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