書誌事項
- 公開日
- 2010-09-01
- DOI
-
- 10.2308/acch.2010.24.3.471
- 公開者
- American Accounting Association
この論文をさがす
説明
<jats:p>SYNOPSIS: This paper addresses the issues that confront the FASB and IASB in developing a new conceptual framework document. First, we suggest characteristics that a conceptual framework ought to exhibit. Most of these suggestions are based on our critique of the existing framework and the FASB-IASB work in progress. Second, we present a model framework that exhibits these characteristics. We emphasize up front that this framework is quite explicit. It goes to the heart of what a framework document should do: it places specific restrictions on what constitutes admissible accounting standards. The purpose of our effort is to stimulate broad discussion of alternative approaches to foundational documents and to offer a specific example of such an alternative approach.</jats:p>
収録刊行物
-
- Accounting Horizons
-
Accounting Horizons 24 (3), 471-485, 2010-09-01
American Accounting Association
