{"@context":{"@vocab":"https://cir.nii.ac.jp/schema/1.0/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/","foaf":"http://xmlns.com/foaf/0.1/","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","datacite":"https://schema.datacite.org/meta/kernel-4/","ndl":"http://ndl.go.jp/dcndl/terms/","jpcoar":"https://github.com/JPCOAR/schema/blob/master/2.0/"},"@id":"https://cir.nii.ac.jp/crid/1363388844014696192.json","@type":"Article","productIdentifier":[{"identifier":{"@type":"DOI","@value":"10.2308/acch.2010.24.3.471"}},{"identifier":{"@type":"URI","@value":"https://publications.aaahq.org/accounting-horizons/article-pdf/24/3/471/13212/acch_2010_24_3_471.pdf"}}],"dc:title":[{"@value":"A Framework for Financial Reporting Standards: Issues and a Suggested Model"}],"description":[{"type":"abstract","notation":[{"@value":"<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>"}]}],"creator":[{"@id":"https://cir.nii.ac.jp/crid/1383388844014696196","@type":"Researcher","foaf:name":[{"@value":"James A. Ohlson"}]},{"@id":"https://cir.nii.ac.jp/crid/1383388844014696200","@type":"Researcher","foaf:name":[{"@value":"Stephen Penman"}]},{"@id":"https://cir.nii.ac.jp/crid/1383388844014696194","@type":"Researcher","foaf:name":[{"@value":"Robert Bloomfield"}]},{"@id":"https://cir.nii.ac.jp/crid/1383388844014696195","@type":"Researcher","foaf:name":[{"@value":"Theodore E. Christensen"}]},{"@id":"https://cir.nii.ac.jp/crid/1383388844014696192","@type":"Researcher","foaf:name":[{"@value":"Robert Colson"}]},{"@id":"https://cir.nii.ac.jp/crid/1383388844014696197","@type":"Researcher","foaf:name":[{"@value":"Karim Jamal"}]},{"@id":"https://cir.nii.ac.jp/crid/1383388844014696193","@type":"Researcher","foaf:name":[{"@value":"Stephen Moehrle"}]},{"@id":"https://cir.nii.ac.jp/crid/1383388844014696201","@type":"Researcher","foaf:name":[{"@value":"Gary Previts"}]},{"@id":"https://cir.nii.ac.jp/crid/1383388844014696198","@type":"Researcher","foaf:name":[{"@value":"Thomas Stober"}]},{"@id":"https://cir.nii.ac.jp/crid/1383388844014696202","@type":"Researcher","foaf:name":[{"@value":"Shyam Sunder"}]},{"@id":"https://cir.nii.ac.jp/crid/1383388844014696199","@type":"Researcher","foaf:name":[{"@value":"Ross L. Watts"}]}],"publication":{"publicationIdentifier":[{"@type":"PISSN","@value":"08887993"},{"@type":"EISSN","@value":"15587975"}],"prism:publicationName":[{"@value":"Accounting Horizons"}],"dc:publisher":[{"@value":"American Accounting Association"}],"prism:publicationDate":"2010-09-01","prism:volume":"24","prism:number":"3","prism:startingPage":"471","prism:endingPage":"485"},"reviewed":"false","url":[{"@id":"https://publications.aaahq.org/accounting-horizons/article-pdf/24/3/471/13212/acch_2010_24_3_471.pdf"}],"createdAt":"2010-09-09","modifiedAt":"2024-08-05","relatedProduct":[{"@id":"https://cir.nii.ac.jp/crid/1360004234291408640","@type":"Article","resourceType":"学術雑誌論文(journal article)","relationType":["isReferencedBy"],"jpcoar:relatedTitle":[{"@value":"Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus"}]},{"@id":"https://cir.nii.ac.jp/crid/1360848663805305472","@type":"Article","resourceType":"学術雑誌論文(journal article)","relationType":["isReferencedBy"],"jpcoar:relatedTitle":[{"@value":"Accounting for Revenues: A Framework for Standard Setting"}]}],"dataSourceIdentifier":[{"@type":"CROSSREF","@value":"10.2308/acch.2010.24.3.471"},{"@type":"CROSSREF","@value":"10.1080/17449480.2018.1448936_references_DOI_LpvpTu2XsTAPmMxVJIlXyKk0HMz"},{"@type":"CROSSREF","@value":"10.2308/acch-50027_references_DOI_LpvpTu2XsTAPmMxVJIlXyKk0HMz"}]}