The 2018 Conceptual Framework for International Financial Reporting Standards : An Examination of Conservatism (Asymmetric Prudence)
(2018)
Thesis
Lakshminarayan, S. The 2018 Conceptual Framework for International Financial Reporting Standards : An Examination of Conservatism (Asymmetric Prudence). (Thesis). SOAS University of London
The International Accounting Standards Board (IASB) has persistently rejected a role for asymmetric prudence (conservatism) in its Conceptual Framework (CF) while simultaneously acknowledging its selective relevance in standard setting, thus presenti... Read More about The 2018 Conceptual Framework for International Financial Reporting Standards : An Examination of Conservatism (Asymmetric Prudence).