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Keywords: conceptual framework
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Journal Articles
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...
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
... 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...
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...