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Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat? Book

Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat?
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Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat?, , Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat?
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  • Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat?
  • Written by author Richard Macve
  • Published by Taylor & Francis, Inc., September 1997
Buy Digital  USD$170.30

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Authors

Introduction
Acknowledgments
IQuaere Verum Vel Recte Numerare3
IIA Conceptual Framework for Financial Accounting and Reporting: The Possibilities for an Agreed Structure27
Preface31
Acknowledgments33
Summary35
Introduction41
What is a 'Conceptual Framework' and Why is it Needed?45
'Profit', 'Balance Sheet', 'Capital Maintenance' etc.49
Useful Accounting Information55
Variety of Needs and Conflicts of Interest65
The Conceptual Framework Project of FASB73
The Other Reports81
Implications for Financial Accounting and Reporting87
Suggestions for Further Work95
App. IThe Conceptual Framework Project of FASB103
App. IIConceptual Framework Publications of FASB129
App. IIIThe Corporate Report133
App. IVThe Sandilands Report137
App. VThe Stamp Report143
Figures 1-5157
IIIThe FASB's Conceptual Framework - Vision, Tool or Threat?167
Introduction169
Vision170
Tool187
Threat194
Conclusion198
Appendix200
References204
Notes215
IVThe Conceptual Framework and Oil and Gas Accounting219
VSolomons' Guidelines: Where Do they Lead?233
VIQuestioning the Wisdom of Solomons241


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