{"id":1476,"date":"2017-12-27T17:29:20","date_gmt":"2017-12-27T16:29:20","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1476"},"modified":"2017-12-27T17:29:20","modified_gmt":"2017-12-27T16:29:20","slug":"tempo-di-framework-non-sprechiamolo","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/tempo-di-framework-non-sprechiamolo\/","title":{"rendered":"Tempo di framework. Non Sprechiamolo\u2026"},"content":{"rendered":"

Quagli Alberto\/\u00a0Financial Reporting<\/a>,\u00a0Riviste<\/a>\u00a0\/\u00a0Fascicolo: 4-2011<\/p>\n

\n

Nel recente gergo contabile italiano l\u2019espressione Framework \u00e8 entrata in voga dal 1989, anno in cui lo IASC diffuse la versione del Framework che \u00e8 ancora in vigore. Il framework rappresenta in sostanza la fonte di concetti basilari ai quali si devono ispirare tutti gli standard riferiti alle specifiche poste contabili e alle problematiche di contabilizzazione delle singole operazioni. Avendo per riferimento il Framework dello IASB, il contenuto di tale documento basilare comprende le finalit\u00e0 del bilancio, strettamente connesse con la definizione degli utenti e delle relative esigenze informative, le assunzioni di base, i postulati dell\u2019informazione contabile (caratteristiche qualitative che determinano l\u2019utilit\u00e0 dell\u2019informativa contenuta nel bilancio), gli elementi componenti il bilancio, i concetti fondamentali di attivit\u00e0, di passivit\u00e0 e di patrimonio netto, di costo e di ricavo, i criteri generali di contabilizzazione e valutazione, il concetto di capitale e della sua relativa conservazione. Dal 2005 circa, sul Framework contabile si \u00e8 riacceso il dibattito. Da quel periodo IASB e FASB stanno procedendo, non senza qualche rallentamento, alla stesura di un nuovo Framework che condizioner\u00e0 il futuro di buona parte della contabilit\u00e0 mondiale. Delle sette fasi di cui si compone l\u2019ambizioso progetto, ad oggi solo la prima si pu\u00f2 dire conclusa (Objectives and qualitative characteristics), le tre successive sono in corso: (B) Definitions of elements, recognition and derecognition, (C) Measurement, (D) Reporting entity concept. [\u2026]\n","protected":false},"excerpt":{"rendered":"

Quagli Alberto\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 4-2011 Nel recente gergo contabile italiano l\u2019espressione Framework \u00e8 entrata in voga dal 1989, anno in cui lo IASC diffuse la versione del Framework che \u00e8 ancora in vigore. Il framework rappresenta in sostanza la fonte di concetti basilari ai quali si devono ispirare tutti gli standard riferiti alle specifiche poste contabili […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[],"class_list":["post-1476","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","post_format-post-format-quote"],"yoast_head":"\nTempo di framework. 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