Finalità aziendali e Conceptual Framework. Soggetti destinatari dell'informazione e contrapposizioni di interessi.

2014

(ENTITY’S ENDS AND CONCEPTUAL FRAMEWORK. USERS OF FINANCIAL INFORMATION AND CONFLICTS OF INTERESTS). Conceptual Frameworks supply the rational bases upon which financial reports standards are built. Their study, then, is of core relevance for fully understanding essentials and trends of financial reports standard peculiar contents. Thus, in this work, the authors read again the structures of the two main International Frameworks (namely, the ‘private’ one by the IASB, and the ‘public’ one by the IPSASB) under the diachronic light shed by a critical and historical survey. This dynamic reading of the basic assumptions and principles of Conceptual Frameworks (from now on, simply, CF) focuses o…