Ramy konceptualne jako teoria sprawozdawczości finansowej
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CONCEPTUAL FRAMEWORKS AS THE THEORY OF FINANCIAL REPORTING
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Within Anglo-American accounting, conceptual frameworks form the basis for financial accounting and reporting standards. They are also a conceptual basis for IAS/IFRS. Hence their theoretical and practical significance for the regulation and interpretation of the financial reporting. In the sphere of academic accounting they are being ranked among theoretical issues. The article is devoted to establishing the nature of conceptual frameworks and determining of their place and role in theorizing, and in the financial reporting. Its keynote topics include: the nature of conceptual frameworks, the research process, their place and role within the process of the financial reporting as the research process, the general pattern of conceptual frameworks serving the regulation of the financial reporting, as well as their stabilization by weaving into the cognitive process carried out in the social action system.
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