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Keywords: conceptual frameworkClose
Accounting Horizons 1–15.
Published: 11 May 2023
... 12 2021 05 12 2022 2023 conceptual framework normative theory financial statements financial statement classification ACCOUNTING HORIZONS Vol. 37, No. 4 December 2023 pp. 1 15 American Accounting Association DOI: 10.2308/HORIZONS-2021-156 The Formulation of Financial...
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...
Accounting Horizons (2015) 29 (4): 757–776.
Published: 01 December 2015
... and use of resources. asset measurement business valuation decision-useful financial reporting information value-in-use value-in-exchange conceptual framework This article proposes an approach to asset measurement rooted in business valuation theory and practice. We employ concepts...
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...
Accounting Horizons (2014) 28 (3): 673–694.
Published: 01 September 2014
...Dominic Detzen SYNOPSIS In this article, I explain how two economic forces of the 1970s and 1980s, volatile exchange rates and inflation, provided a constant and compelling backdrop to the FASB's debates on its conceptual framework. While it has been acknowledged that rising prices contributed...
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...