As an extension of our prior work (Zhang & Andrew, 2014), this paper offers a critical theoretical reading of the most recent Conceptual Framework for Financial Reporting 2018 (hereafter called Framework 2018). We focus on key changes to the framework, analysing how they reinforce the financialisation of economies. Specifically, we discuss both the inclusion of stewardship as part of the purpose of financial reporting, and the new definition and recognition criteria for assets and liabilities. In these updates, Framework 2018 signals the International Accounting Standards Board’s (IASB) deepening commitment to the needs of a very narrow set of market actors despite its public interest charter. Our paper is an effort to interrogate some of these changes to the global regulatory architecture surrounding financial markets as it is progressively reconceptualised. We argue that recent updates in Framework 2018 are likely to support the production of a particular form of wealth that provides extraordinary benefits to a very small minority of people. To make this point, we contrast the IASB’s charter to act in the public interest with the most recent reports on global economic inequality (World Inequality Report, 2018). In doing so, we show that the connection between the conceptual framing of accounting, and the material experiences of people living in globalised, deregulated, liberalised, and financialised market economies requires much greater attention from both regulators and researchers. Doing so may allow us to explore the role accounting regulations play in the production of “regimes of inequality” (Piketty, 2020, p. 6).

作为我们之前工作的延伸（Zhang & Andrew, 2014），本文对最新的 2018 年财务报告概念框架（以下称为2018 框架）进行了批判性的理论解读。我们专注于框架的关键变化，分析它们如何加强经济体的金融化。具体来说，我们讨论了将管理作为财务报告目的的一部分，以及资产和负债的新定义和确认标准。在这些更新中，Framework 2018标志着国际会计准则委员会 (IASB) 不断致力于满足极少数市场参与者的需求，尽管其公共利益章程。我们的论文试图探究围绕金融市场的全球监管架构的一些变化，因为它正在逐步重新概念化。我们认为，Framework 2018的最新更新很可能支持一种特定形式的财富的生产，为极少数人提供非凡的利益。为了说明这一点，我们将 IASB 为公众利益行事的章程与最近关于全球经济不平等的报告（世界不平等报告，2018 年）进行了对比。通过这样做，我们表明会计的概念框架与生活在全球化、放松管制、自由化和金融化的市场经济中的人们的物质体验之间的联系需要监管机构和研究人员更加关注。这样做可以让我们探索会计法规在“不平等制度”的产生中所起的作用（皮凯蒂，2020 年，第 6 页）。