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Journal Articles

How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases

Humayun Kabir, Asheq Rahman
Journal: Journal of Financial Reporting
Journal of Financial Reporting (2018) 3 (1): 93–116.
https://doi.org/10.2308/jfir-52232
Published: 01 September 2018
... 2018 conceptual framework accounting standard setting accounting for leases IFRS principles-based standards rules-based standards In this study, we examine how the International Accounting Standards Board (IASB) used the Conceptual Framework for Financial Reporting (Framework...
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