Changes occurred in the evolution of international accounting standards

The main objective of this study is to develop and present the evolution of international financial reporting standards from the angle of accounting researches. In order to achieve such objective, we have considered the presentation of examples of the changes recorded in the evolution of international accounting standards. The main moments we have identified indicate that standards have suffered structural changes due to the emergence of the need to permanently improve their contents in order to facilitate their understanding and application process at a general level.