The Fundamentals of the Valuation of Assets and Liabilities According to the Iasb Conceptual Framework - Current Status and Proposals for Modification
DOI:
https://doi.org/10.18559/amg0v592Keywords:
Financial reporting, Assets, Valuation in accountingAbstract
This paper consists of three parts. The first part is an introductory one which defines the relationships between the concepts of "valuation basis", "valuation parameters" and "valuation principles". The second part contains a synthetic presentation of the guidelines on valuation contained in the 1989 IASB Conceptual Framework. The third and most extensive section presents a critical assessment of the planned changes to the Framework with regard to valuation on the basis of a discussion paper published by the IASB in June 2013.
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