Estimation Uncertainty and the IASB's Proposed Conceptual Framework
نویسندگان
چکیده
منابع مشابه
Moving the Conceptual Framework Forward: Accounting for Uncertainty
In seeking to meet the objectives of financial reporting stated in the IASB’s Conceptual Framework, the current ‘balance-sheet’ approach is necessary but not sufficient. Critical, but largely overlooked in the Framework, is the role of uncertainty, which we argue defines the role of accrual accounting in providing useful information to investors. This role is in some sense paradoxical: on the o...
متن کاملPerformance indicators for supply chain resilience: review and conceptual framework
In the current competitive and dynamic market, customer demands and interests are changing continuously, and hence, risk of disruption in the supply chain is also increasing. To be successful in this scenario, supply chain of a firm should be resilient. Most of the firms realize that with a specific end goal to develop a resilient supply chain, there is a need for assessment of performance. The...
متن کاملthe proposed framework for monitoring health system
governance and leadership are seen as the most important function in the realization and promotion of community health. this two components through legislation must identify present situation, determine the desirable situation, provide infrastructures and implementation mechanisms and in accordance with stated policies and planning, they should apply necessary monitoring and control. in this re...
متن کاملEnvironmental tranquility: A conceptual framework and urban architectural features
Stressful life and reduced well-being have always been an issue of lifestyle in modern society. Constructing a multidisciplinary conceptual framework of environmental tranquility and quality of life is required for the field of architectural development, improved environmental quality, and enhanced human well-being. This paper reviews the main concepts of tranquility, environmental quality, and...
متن کاملThe ecological sustainability trigon--a proposed conceptual framework for creating and testing management scenarios.
The ability to achieve ecological sustainability and the sustainable development of marine and estuarine ecosystems constitutes a complex major challenge and depends on many driving forces, often conflicting with each other. In particular, there are three major drivers: (a) the search for human well-being, health and safety, (b) the maintenance of ecological sustainability and environmental equ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Australian Accounting Review
سال: 2016
ISSN: 1035-6908
DOI: 10.1111/auar.12147