Abstract In March 2018, the IASB published its revised conceptual framework including notable changes to the chapters on the objective of financial reporting and on qualitative characteristics. The IASB put more emphasis on stewardship as part of the decision usefulness objective, reintroduced prudence as an aspect of neutrality and introduced a tolerable level of measurement uncertainty (as a successor to reliability) as part of faithful representation. The present paper discusses the substance of and reasons for these changes in light of the history of the IASB’s work on conceptual frameworks. The paper also explores the possible impact of these changes on the IASB’s future standard-setting by looking at the other chapters of the IASB’s new framework. This paper finds that the more pronounced role of stewardship and the reintroduction of prudence do not seem to entail a revised conceptual thinking of the IASB in the other chapters, while the introduction of a tolerable level of measurement uncertainty provides the IASB with a conceptual tool with the potential to substantially affect future standard-setting debates. However, its positioning as part of faithful representation is questioned and an alternative arrangement of qualitative characteristics suggested.

中文翻译：

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管理，可靠性和审慎性的回归– IASB的新概念框架评论

摘要2018年3月，国际会计准则理事会发布了其修订后的概念框架，其中包括对财务报告目标和质量特征章节的显着更改。IASB更加重视管理，将其作为决策有用性目标的一部分，将审慎性作为中立性的一部分，并引入了可容忍的测量不确定性水平（作为可靠性的继承者），作为忠实代表的一部分。本文根据IASB在概念框架方面的工作历史，讨论了这些变化的实质和原因。本文还通过查看IASB新框架的其他章节，探讨了这些变化对IASB未来标准制定的可能影响。本文发现，在其他各章中，管理权的更显着作用和审慎性的重新引入似乎并不需要对IASB进行概念上的修订，而引入可容忍的衡量水平不确定性为IASB提供了一种概念上的工具可能会严重影响未来的标准制定辩论。但是，它作为忠实代表的一部分的定位受到质疑，并提出了定性特征的另一种安排。