نقش چارچوب نظری در گزارشگری مالی

Living in an era in which scientific reasoning an conclusion
have been developed and there is an extensive belief in logical
analysis has made it easy to understand that why tremendous
amount of resources have been consumed on continues efforts in
the studies of accounting theory. But for some reasons which are
not clear to the experts. These efforts have not had much success.
On the other hand evidence suggest that accounting theory has
remained as an ample subject to be studied. However, it seems
that a change from. ''Theorizing'' to "Conceptualzian" is evolving.
Perhaps this phenomena itself is the reason for focusing on the
conceptual framework in financial reporting in the past three
decades.
There has been a great amount of efforts toward establishing a
conceptual framework by the accounting profession and academic
researches. Most of these efforts however are related to the
periode in which standard - setting programs faced challenges.
But it seems that these efforts have not had evidential effect on
standard - setting and its trned. To review the role of conceptual
framework in financial reporting the following four hypothesis can
be outlined.
1- In order to stablish accounting standards the conceptual
framework is not needed,
2- The existing conceptual frameworks have not have the
required qualification to affect the process of accounting
standard- setting.
3- The existing conceptual frameworks, because of the conflict
of interest and being situated on the way of political
maneuverings have not had adequet opportunities to affect the
process of accounting standard-setting.
4- It is necessary to modify the existing expectations of the
conceptual framework on basis of its nature.