摘要：In 2006, IASB and FASB started a common project – development of a new conceptual framework for financial reporting. The main aim of this article is to present and discuss the present state of work on this project, with a particular focus on controversial areas. The presentation and analysis have been performed from the wider perspective of accounting theory and practice. First, the idea of conceptual framework has been highlighted from a theoretical standpoint, and arguments for inevitable normative changes have been presented. In the following part the current state of work is outlined. The project has been divided into eight phases, partially accomplished. The paper addresses some controversial issues in selected areas of the new conceptual framework which are frequently debated in the accounting literature. Finally, critical opinions on the conceptual framework expressed in literature are presented and conclusions are drawn showing the strengths and weaknesses of this project.
其他摘要：W 2006 r. IASB i FASB rozpoczęły prace nad wspólnym projektem dotyczącym ram koncepcyjnych rachunkowości. Celem niniejszego artykułu jest przedstawienie obecnego stanu prac nad wspólnym projektem założeń koncepcyjnych IASB i FASB. W najbardziej dyskusyjny
