Following the debate surrounding the Conceptual Framework revision jointly undertaken by the IASB and the FASB in May … than meeting a not well defined public interest. Back to the IASB-FASB 2010 Framework, we note that arguments used to … justify that general purpose financial statements should aim at satisfying the needs of identified primary users (e …

Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses … usefulness We note that arguments used in the IASB-FASB new Framework to justify the focus on the needs of capital providers are …

which any elaboration, interpretation or enforcement of accounting and financial information would refer, IASC (later IASB … from the American one, didn’t address predominantly only to a single category of users (investors), but several categories … normalization - IASB (International Accounting Standards Board), cooperates with the American body - FASB (Financial Accounting …

, role and possible rationales for the economics-based CFs of the IASB and other bodies with a strong Anglo-Saxon influence …

The work aims to indicate the methods and the determining factors through which accounting information users can …-accounting engineering occurred as a result of the pressure exercised by the accounting information users and of the desire to justify and … users’ attitude towards the accounting information. Conclusions show, to a great extent, the confirmation of the initial …