Search results for " Discussion Paper"

Conceptual Framework: Dibattito e proposte

2014

Conceptual Framework e Valutazioni: Dibattito e Proposte

2015

In response to the ‘2011 Agenda Consultation’, the IASB launched in July 2013 a new Discussion Paper on the ‘Conceptual Framework for Financial Reporting’. This paper aims to offer a contribution to the debate on the effectiveness of the theme of ‘Measurement’, investigating the use of the current evaluation models in the literature and practice of Financial Reporting. The paper develops a synthetic proposal by means of a historical survey on normative and thought developments in the field of measurement. Thus, the first part of the same, resumes the main steps toward the adoption of a global base of measurement and its contradictions and standstills. Afterwards, the parallel stream of acco…