Free Research Paper Is An Improved Conceptual Framework Is Likely To Enhance The Capacity Of Users To Make Sound Financial Allocation Decisions?

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Is An Improved Conceptual Framework Is Likely To Enhance The Capacity Of Users To Make Sound Financial Allocation Decisions?

This 4 page paper considers whether or not changing the conceptual framework of the accounting environment a result in improvement in the quality of the financial accounts and help the users of those accounts make good financial decisions. The paper argues against the statement, with discussion on change for the sake of change, the difficulties of some of the new regulations increasing volatility of results, potential inconsistencies, the cost of implementation and the inequality for small companies, and the problems off shift away from the principles-based system to a rules-based system. The bibliography cites 5 sources.

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