...Benzion Barlev; David B. Citron; Joshua Rene Haddad ABSTRACT The Conceptual Framework issued by the IASB and the FASB in 2010 excludes the concept of transparency on the grounds that it adds nothing to the existing corpus of qualitative characteristics. This paper argues that incorporating...

...James M Cataldo; J. Morris McInnes ABSTRACT The “Accounting Identity,” Assets = Liabilities + Equity, is emblematic of the quest for a concise and universal conceptual framework for the discipline of accounting. This essentially idealistic aspiration stands in opposition to more context-sensitive...