Abstract This paper acknowledges the strong debate on the incoherencies affecting the IASB system, which to date is still inconclusive in the examination of such conceptual weaknesses. We move from this awareness and focus on the debate on income presentation to detect the incoherencies of the IASB accounting system through consideration of specific example IFRSs, on the grounds that the Conceptual framework (CF) and IFRSs, considered together as a set, should all be coherent with each other. We propose a possible pathway to improve such conditions thanks to the concepts and principles of coherent accounting theory, the Italian Economia Aziendale. The paper presents the above-cited incoherencies and proposes areas of improvement and intervention, by showing the possible contribution of the Economia Aziendale theory in aligning standards and superseding incoherence, relying on the two key principles of unitary view and durability. The study extends previous debates, overcoming the lacunae deriving from the well-acknowledged strong emphasis on accounting practice which has long been at the basis of the standard setters in general and the IASB in particular. This is not only relevant for academics, but has importance for preparers, investors, and regulators.

中文翻译：

---

报告综合收入：IASB系统的不连贯性和《经济学人》杂志的可能贡献

摘要本文承认有关影响IASB系统的不连贯性的激烈辩论，迄今为止，在讨论这种概念上的弱点时，尚无定论。我们从这种认识出发，专注于关于收入呈报的辩论，以通过考虑特定的示例IFRS来发现IASB会计系统的不连贯性，理由是概念框架（CF）和IFRS应作为一个整体考虑，彼此协调。我们借助一致的会计理论的概念和原理，即意大利《经济学人》杂志《 Aziendale》，提出了一条改善此类状况的可行途径。本文介绍了上述不一致性，并提出了需要改进和干预的领域，通过展示经济性Aziendale理论在统一标准和取代不连贯性方面的可能贡献，它依靠统一视图和持久性这两个关键原则。这项研究扩展了以前的辩论，克服了人们公认的对会计惯例的强烈强调而产生的空白，长期以来，会计惯例一直是一般标准制定者，尤其是国际会计准则理事会的基础。这不仅与学者有关，而且对准备者，投资者和监管者也很重要。