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Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges

Liudmyla Shkulipa

Shkulipa, Liudmyla

May 21, 2021

Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges's Cover Image

Studia Universitatis „Vasile Goldis” Arad – Economics Series

Volume 31 (2021): Issue 2 (June 2021)

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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.

Shkulipa, Liudmyla

State Statistics Service of Ukraine, National Academy of Statistic, Accounting and AuditUkraine

Language:: English

Publication timeframe:: 4 times per year
Journal Subjects:: Business and Economics, Political Economics, Economic Policy, Business Management, Financial Reporting, Group Accounting, Accounting and Balancing, Marketing, Sales, Customer Relations, Industries, Banks, Financial Service Provider, Insurers

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