مجلة إقتصاد المال والأعمال
Volume 11, Numéro 1, Pages 969-986
2026-05-31
The Iasb's Conceptual Framework: A Critical View Of Some Concepts Of The Financial Reporting Objectives
Authors : Mokadem Khaled . Tolba Adil .
Abstract
This paper is a critical view aims to give a comprehensive view of the basic concepts in The IASB conceptual framework's. We focused on the validity of these concepts at the international level, this study used an analytical and Critical approach to spotlight the objectives of financial reporting as a pillar of the conceptual framework. Discussed concepts on this paper are stewardship, users of financial reporting, users' needs. The paper concluded that the role of the conceptual framework is to introduce the basic concepts of the accounting system and the implementation of these concepts is based on the business doing in each country. The acceptance of these principles may be on the superficial stage but not according to the true sense of what IASB has suggested. This study contributes to the accounting literature by revealing the role of understanding the deep meaning of the concepts of The IASB conceptual framework, and that effect on the high application of those basic Concepts entire the nations that adopted this framework.
Keywords
IASB ; financial reporting ; conceptual framework ; financial information ; financial statements
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