Login
Register
Reset Password
Publish & Distribute
Publishing Solutions
Distribution Solutions
Subjects
Architecture and Design
Arts
Business and Economics
Chemistry
Classical and Ancient Near Eastern Studies
Computer Sciences
Cultural Studies
Engineering
General Interest
Geosciences
History
Industrial Chemistry
Jewish Studies
Law
Library and Information Science, Book Studies
Life Sciences
Linguistics and Semiotics
Literary Studies
Materials Sciences
Mathematics
Medicine
Music
Pharmacy
Philosophy
Physics
Social Sciences
Sports and Recreation
Theology and Religion
Publications
Journals
Books
Proceedings
Publishers
Blog
Contact
Search
EUR
USD
GBP
English
English
Deutsch
Polski
Español
Français
Italiano
Cart
Home
Journals
Studia Universitatis „Vasile Goldis” Arad – Economics Series
Volume 31 (2021): Issue 2 (June 2021)
Open Access
Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges
Liudmyla Shkulipa
Liudmyla Shkulipa
| May 21, 2021
Studia Universitatis „Vasile Goldis” Arad – Economics Series
Volume 31 (2021): Issue 2 (June 2021)
About this article
Previous Article
Next Article
Abstract
References
Authors
Articles in this Issue
Preview
PDF
Cite
Share
Published Online:
May 21, 2021
Page range:
20 - 44
Received:
Nov 01, 2020
Accepted:
Jan 01, 2021
DOI:
https://doi.org/10.2478/sues-2021-0007
Keywords
Conceptual Framework for Financial Reporting
,
concepts
,
major changes
,
IASB
,
IFRS
,
IAS
,
gaps
© 2021 Liudmyla Shkulipa, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
Liudmyla Shkulipa
State Statistics Service of Ukraine, National Academy of Statistic, Accounting and Audit
Ukraine