Neue Veröffentlichung von Prof. Pelger zum Conceptual Framework des IASB

Ein Beitrag von Christoph Pelger zum neuen Rahmenkonzept des IASB ist in der Fachzeitschrift „Accounting in Europe“ zur Veröffentlichung angenommen worden.

The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework

 Abstract: In March 2018, the IASB published its revised conceptual framework including notable changes to the chapters on the objective of financial reporting and on qualitative characteristics. The IASB put more emphasis on stewardship as part of the decision usefulness objective, reintroduced prudence as an aspect of neutrality and introduced a tolerable level of measurement uncertainty (as a successor to reliability) as part of faithful representation. The present paper discusses the substance of and reasons for these changes in light of the history of the IASB’s work on conceptual frameworks. The paper also explores the possible impact of these changes on the IASB’s future standard-setting by looking at the other chapters of the IASB’s new framework. This paper finds that the more pronounced role of stewardship and the reintroduction of prudence do not seem to entail a revised conceptual thinking of the IASB in the other chapters, while the introduction of a tolerable level of measurement uncertainty provides the IASB with a conceptual tool with the potential to substantially affect future standard-setting debates. However, its positioning as part of faithful representation is questioned and an alternative arrangement of qualitative characteristics suggested.

Der Beitrag ist hier verfügbar:

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