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Keywords: Conceptual Framework
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Journal Articles
Accounting Historians Journal (2023) 50 (1): 69–75.
Published: 01 June 2023
...Thomas A. Lee ABSTRACT Recent comments on the FASB preference for the asset-liability focus in its conceptual framework motivate this historical perspective on the early accounting tension between it and the alternative revenue-expense focus. The commentary identifies and reviews significant pre...
Journal Articles
Accounting Historians Journal (2023) 50 (1): 33–44.
Published: 01 June 2023
... for earnings manipulation. The paper contributes to historical research in three areas: convergence of U.S. GAAP with IFRS, changes in accounting standards, and the FASB’s Conceptual Framework. The Financial Accounting Standards Board (FASB or the Board) issued Statement 159 in February 2007. Statement 159...
Journal Articles
Accounting Historians Journal (2021) 48 (2): 1–10.
Published: 01 December 2021
... foundation of the Financial Accounting Standards Board (FASB) Conceptual Framework. The author of notable articles widely cited by accounting theory textbooks on his “events approach” (a non-value theory) and “relevant costing” with Charles Horngren, Sorter was a member of the committee that prepared...
Journal Articles
Accounting Historians Journal (2018) 45 (1): 69–82.
Published: 01 June 2018
.... The decision taken by the boards on stewardship also appears disconnected from changes in the capital markets, as well as the writings on reporting objectives that preceded it. Editor's note: Accepted by Gloria Vollmers. stewardship reporting objectives conceptual framework user demand...
Journal Articles
Accounting Historians Journal (2017) 44 (2): 109–124.
Published: 01 December 2017
... Standards Board (FASB) in the early 1970s, the FASB Conceptual Framework has provided the primary basis for accounting standards-setting, as well as for the practice and teaching of financial accounting. While the purpose of creating a Conceptual Framework has been to develop an agreed-upon set of concepts...