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Keywords: conceptual framework
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Journal Articles
Accounting Horizons (2023) 37 (4): 51–65.
Published: 01 December 2023
...), two anonymous referees, and Jim Stinson. * Deceased. conceptual framework normative theory financial statements financial statement classification In 2008, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a joint...
Journal Articles
Accounting Horizons (2020) 34 (1): 93–110.
Published: 01 March 2020
... Accounting Principles (GAAP) do not yet provide guidance about financial reporting for assistance. We explore whether recipients of government assistance should reflect it in financial reports. Specifically, we synthesize arguments and evidence from several sources, including conceptual framework element...
Journal Articles
Accounting Horizons (2015) 29 (4): 757–776.
Published: 01 December 2015
... acknowledge the financial support of the David Eccles School of Business and the A. B. Freeman School of Business. March 2013 April 2015 2015 asset measurement business valuation decision-useful financial reporting information value-in-use value-in-exchange conceptual framework...
Journal Articles
Accounting Horizons (2015) 29 (2): 363–375.
Published: 01 June 2015
... contained dissenting opinions. We identify and classify dissenting opinions based on whether the arguments are conceptual (conceptual framework-related or non-framework-related) or non-conceptual (e.g., scope, due process). We examine whether the types and frequencies of arguments change over time...
Journal Articles
Journal Articles
Accounting Horizons (2014) 28 (2): 331–352.
Published: 01 June 2014
...Mary E. Barth SYNOPSIS The Conceptual Framework neither specifies the objective or definition of accounting measurement, nor provides a conceptual basis for choosing among alternative measurement bases. This paper offers a starting point for developing measurement concepts based on existing...