OUVIU O QUE EU DISSE?! UMA ANÁLISE DE CONTEÚDO DA INFLUÊNCIA DAS CARTAS COMENTÁRIOS NAS ALTERAÇÕES DA SEÇÃO 6 – MENSURAÇÃO DA ESTRUTURA CONCEITUAL PROPOSTA PELO IASB

This study aimed to investigate, through a content analysis of the comment letters sent to the IASB relating to Section 6 - Measurement of the "Conceptual Framework for Financial Reporting" published in July 2013, the influence of the proposals by the various respondents on changes presented in the review of the Conceptual Framework published in May 2015. The analysis was done in two ways: how the proposals by the letters changed the version of the conceptual framework; and what changes in this framework are explicitly present in the letters received by the IASB. As result, it was noted that, in general, respondents supported the preliminary views about measurement, however, quite controversial issues were changed, for example, the complexity of the conceptual structure was significantly decreased in the current version, and also the numbers of measurement bases. Despite the above, only two of the four significant amendments in the 2015 version can be widely found in the letters-responses, what may indicate that others manners of contributions are also present, influencing changes in regulatory drafts. Keywords : Comment Letters. Conceptual Framework. IASB. Measurement.