The IASB Framework (the ‘Conceptual Framework

1.The IASB Framework (the ‘Conceptual Framework’) describes the objective of financial reporting as being “to provide financial information about the reporting entity that is useful to present and potential equity investors, lenders and other creditors in making decisions in their capacity as capital providers”. Critically evaluate this objective. 


2.Critically assess the suggestion that ‘principles-based accounting standards’ are more effective than ‘rules-based accounting standards’ in promoting effective financial reporting. 2017

3.Critically evaluate Positive Accounting Theory (Watts and Zimmerman 1978, 1979, 1990) compared with normative accounting theories 

4.Compare and contrast the effectiveness of any two theoretical approaches to understanding voluntary corporate social and environmental reporting. 

5.Explain and critically evaluate Young’s (2006) claim that accounting standard-setters are “making up users”. 2016

6.Explain and critically evaluate the idea that accounting standard-setters, like the IASB, are captured regulators. 2016

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