The International Accounting Standards Board’s Progress in Promoting Judgement Through Objectives-Oriented Accounting Standards

Article English OPEN
Tanja Lakovic; Jayne Fuglister;
(2013)
  • Publisher: MIR Center for Socio-Economic Research
  • Journal: International Journal of Business and Social Research (issn: 2164-2540, eissn: 2164-2559)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.18533/ijbsr.v3i7.244
  • Subject: Conceptual | Framework | Judgement | Principles-based | Accounting | Objectives-oriented | Accounting | Standards | Objectives-based | Accounting | Standards | International | Financial | Reporting | Standards. | Business | HF5001-6182

This study analyzes how the International Accounting Standards Board (IASB) promotes professional judgement by issuing objectives-oriented accounting standards and exposure drafts.  We focus on the the role of judgement as outlined in Phase I of the IASB Conceptual Fram... View more
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