Innovazioni del Conceptual Framework for Financial Reporting

The main purpose of this paper is to provide a first evaluation of innovation included in the Conceptual Framework for Financial Reporting published by IASB in 2018, after nearly 30 years from the first edition. Taking into account the literature that already provide comments on prior version of the Conceptual Framework of the IASB, this is one of the first paper that suggest an interpretation for the innovation related to the aim and the qualitative characteristic of the financial statement, their boundaries, the definition of assets, liabilities, equity, revenues, expenses, and the classification of measurement criteria.