The IASB conceptual framework: evolutions and the matter of users

The present work intends to analyze, from an evolutionary perspective, the Conceptual Framework drawn up by the International Accounting Standards Board (IASB), the independent body responsible for issuing the IFRS (International Financial Reporting Standards). To this end, after having properly framed the Corporate Reporting system and the set of rules set up to ensure its uniformity at a supranational level, the work focuses on the Conceptual Framework, initially highlighting its evolutionary path, objectives, and functions, and then delving into the issue of users and understanding to which subjects it is intended. Lastly, the most recent version of the Conceptual Framework, the one published by the IASB in 2018, will be examined; its genesis, structure, and main innovations will be described first, followed by an assessment of the innovations that have affected the audience of recipients and an investigation of any criticalities that may be detected on this front.