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Keywords: accounting standard-setting
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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...