DID YOU HEAR WHAT I SAID?! A CONTENT ANALYSIS OF THE INFLUENCE OF THE COMMENT LETTERS ON CHANGES IN SECTION 6 – MEASUREMENT OF CONCEPTUAL FRAMEWORK PROPOSED BY THE IASB

Authors

  • João Carlos Hipólito Bernardes do Nascimento Universidade Federal do Rio de Janeiro (UFRJ)
  • Olivia Maurício Dornelles Universidade Federal do Rio de Janeiro (UFRJ)
  • Natan Szuster Faculdade de Administração e Ciências Contábeis (FACC) da Universidade Federal do Rio de Janeiro (UFRJ)

DOI:

https://doi.org/10.21680/2176-9036.2016v8n2ID8634

Abstract

This study aimed to investigate, through a content analysis of the comment letters sent to the IASB relating to Section 6 - Measurement of the "Conceptual Framework for Financial Reporting" published in July 2013, the influence of the proposals by the various respondents on changes presented in the review of the Conceptual Framework published in May 2015. The analysis was done in two ways: how the proposals by the letters changed the version of the conceptual framework; and what changes in this framework are explicitly present in the letters received by the IASB. As result, it was noted that, in general, respondents supported the preliminary views about measurement, however, quite controversial issues were changed, for example, the complexity of the conceptual structure was significantly decreased in the current version, and also the numbers of measurement bases. Despite the above, only two of the four significant amendments in the 2015 version can be widely found in the letters-responses, what may indicate that others manners of contributions are also present, influencing changes in regulatory drafts.

Keywords: Comment Letters. Conceptual Framework. IASB. Measurement.

 

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Author Biographies

João Carlos Hipólito Bernardes do Nascimento, Universidade Federal do Rio de Janeiro (UFRJ)

Prof. da Universidade Federal do Piauí - Campus Amílcar Ferreira Sobral (CAFS)Doutorando em Ciências Contábeis pela Universidade Federal do Rio de Janeiro (UFRJ)
http://lattes.cnpq.br/7222237836912088

Olivia Maurício Dornelles, Universidade Federal do Rio de Janeiro (UFRJ)

Doutorando em Ciências Contábeis pela Universidade Federal do Rio de Janeiro (UFRJ)

Natan Szuster, Faculdade de Administração e Ciências Contábeis (FACC) da Universidade Federal do Rio de Janeiro (UFRJ)

Professor Titular da Faculdade de Administração e Ciências Contábeis (FACC) da Universidade Federal do Rio de Janeiro (UFRJ)

Professor Adjunto da Faculdade de Administração e Finanças da Universidade Estadual do Rio de Janeiro (UERJ)

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Published

18-04-2016

How to Cite

NASCIMENTO, J. C. H. B. do; DORNELLES, O. M.; SZUSTER, N. DID YOU HEAR WHAT I SAID?! A CONTENT ANALYSIS OF THE INFLUENCE OF THE COMMENT LETTERS ON CHANGES IN SECTION 6 – MEASUREMENT OF CONCEPTUAL FRAMEWORK PROPOSED BY THE IASB. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 8, n. 2, p. 309–334, 2016. DOI: 10.21680/2176-9036.2016v8n2ID8634. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/8634. Acesso em: 23 jul. 2024.

Issue

Vol. 8 No. 2 (2016): Jul./Dez.

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ARTICLES

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