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In 2006, IASB and FASB started a common project – development of a new conceptual framework for financial reporting. The main aim of this article is to present and discuss the present state of work on this project, with a particular focus on controversial areas. The presentation and analysis have been performed from the wider perspective of accounting theory and practice. First, the idea of conceptual...
W 2006 r. IASB i FASB rozpoczęły prace nad wspólnym projektem dotyczącym ram koncepcyjnych rachunkowości. Celem niniejszego artykułu jest przedstawienie obecnego stanu prac nad wspólnym projektem założeń koncepcyjnych IASB i FASB. W najbardziej dyskusyjnych obszarach zostały przedstawione różne opinie i stanowiska przedstawicieli środowiska akademickiego i praktyków księgowych. W pierwszej części...
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