Research on Fairness of IASB Conceptual Framework in Financial Reporting

DOI

10.2991/aebmr.k.210917.017How to use a DOI?

Keywords

IASB, Conceptual Framework, Fairness

Abstract

IASB conceptual framework acts as a practical tool and assistance when developing IFRS. By probing into the degree to which IASB conceptual framework meets the given definition of fairness, it can be concluded that with an adequate recognition of users and their requirements, conceptual framework generally satisfies the fairness mentioned despite some flaws.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Sun Yiting
PY  - 2021
DA  - 2021/09/18
TI  - Research on Fairness of IASB Conceptual Framework in Financial Reporting
BT  - Proceedings of the 2021 International Conference on Financial Management and Economic Transition (FMET 2021)
PB  - Atlantis Press
SP  - 101
EP  - 104
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210917.017
DO  - 10.2991/aebmr.k.210917.017
ID  - Yiting2021
ER  -