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Keywords: the conceptual framework
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Journal Articles
Accounting Horizons (2015) 29 (2): 265–295.
Published: 01 June 2015
.... But notwithstanding the preceding difficulties, in this section, we suggest that there are opportunities to improve accounting standards, starting with the elimination of what we regard as three weaknesses in the current version of the conceptual framework. First, the framework fails to recognize that few preparers...