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Das IFRS Conceptual Framework aus regelungsmethodischer Sicht

Author

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  • Hanno Merkt

    (Abteilung II der Albert-Ludwigs-Universität Freiburg)

Abstract

Zusammenfassung Das IFRS Conceptual Framework zeichnet sich unter regelungsmethodischem Gesichtspunkt dadurch aus, dass es primär nicht die Rechnungslegung selbst regelt, sondern den konzeptionellen Rahmen für die Entwicklung neuer und die überprüfung geltender Standards bildet, daraus folgend, dass es sich nicht an die Bilanzersteller selbst, sondern an das IASB und an nationale Standardsetzer richtet, und schließlich, dass es in seinem Geltungsrang hinter die Standards zurücktritt. Der folgende Beitrag geht dem Grund dieser drei Charakteristika nach und setzt sich sodann kritisch mit ihnen auseinander. Am Schluss wird die kontrovers diskutierte Frage behandelt, ob das Framework in das Endorsement-Verfahren der Europäischen Union eingebunden werden soll, was bislang nicht der Fall ist.

Suggested Citation

  • Hanno Merkt, 2014. "Das IFRS Conceptual Framework aus regelungsmethodischer Sicht," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 477-504, August.
    • Handle: RePEc:spr:sjobre:v:66:y:2014:i:5:d:10.1007_bf03372902
    DOI: 10.1007/BF03372902
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    References listed on IDEAS

    as
    1. Gerry Gallery & Natalie Gallery, 2004. "Applying Conceptual Framework Principles to Superannuation1 Fund Accounting," Abacus, Accounting Foundation, University of Sydney, vol. 40(1), pages 117-131, February.
    2. Janice A. Loftus, 2003. "The CF and Accounting Standards: The Persistence of Discrepancies," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 298-309, October.
    3. Wolfgang Ballwieser, 2014. "Ansätze und Ergebnisse einer ökonomischen Analyse des Rahmenkonzepts zur Rechnungslegung," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 451-476, August.
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    Cited by:

    1. Wolfgang Ballwieser, 2014. "Ansätze und Ergebnisse einer ökonomischen Analyse des Rahmenkonzepts zur Rechnungslegung," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 451-476, August.

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    More about this item

    Keywords

    K10; K20; M40; M41; M48;
    All these keywords.

    JEL classification:

    • K10 - Law and Economics - - Basic Areas of Law - - - General (Constitutional Law)
    • K20 - Law and Economics - - Regulation and Business Law - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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