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Keywords: conceptual framework
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Journal Articles
Accounting Horizons (2023) 37 (4): 51–65.
Published: 01 December 2023
... historical overview of the FASB’s Conceptual Framework project. Section III presents the proposed revised financial statement framework, detailing the balance sheet, the statement of income, and the statement of cash flows, along with an example of each proposed financial statement. The framework’s...
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
...-setting and practitioner literature to support our conclusions regarding the asset measurement investors find useful in estimating firm value. 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
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...
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...