THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF IFRS AND FINANCIAL REPORTING
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https://doi.org/10.5281/zenodo.19885914##article.subject##:
International Financial Reporting Standards, Conceptual Framework, financial transparency, fair value, methodological principles, global convergence, information asymmetry, stakeholder theory##article.abstract##
This scientific article examines the conceptual framework and methodological pillars of International
Financial Reporting Standards. The research focuses on the evolutionary path of financial reporting,
transitioning from historical cost accounting to fair value measurements. It provides a deep dive into the qualitative
characteristics of financial information, the challenges of global convergence, and the systemic gaps
in current implementation processes. By analyzing the interplay between transparency and market efficiency,
the study proposes strategic solutions for enhancing the reliability of financial disclosures in a volatile global
economy.
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