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Conduct research into the revised Conceptual Framework for Financial Reporting issued in M

Conduct research into the revised Conceptual Framework for Financial Reporting issued in M

Conduct research into the revised Conceptual Framework for Financial Reporting issued in March 2018 by IASB.

 

Compare and contrast the differences between the new and previous Accounting Conceptual Frame work. Provide evidence in support from academic resources. Use minimum 10 academic references.

 

Your research should focus on the following topics.

 

1. Brief history in development of the Accounting Conceptual Framework.

 

2. Specific changes and development between the Conceptual Framework issued by IASB in 2010 and the one issued in 2018 (Hint locate IFRS Conceptual Framework project summary 2018) e.g. updates in the definitions of assets and liabilities; updates in measurement, presentation and disclosure requirements etc.

 

3. Future directions and your insights in development of Conceptual Frame work.

Tripti 06-Dec-2019

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