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A Note on the Information Perspective and the Conceptual Framework

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References

2008Understanding Integration: A Conceptual Framework2,504 cited
1998The framework of financial accounting concepts and standards109 cited
1989The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.58 cited
1994Multiple Sources of Information, Valuation, and Accounting Earnings52 cited
1989Revenue recognition*33 cited

Cited by

2017Understanding Mattessich and Ijiri: A Study of Accounting Thought16 cited
2014Response of the EAA Financial Reporting Standards Committee to the IASB Discussion PaperA Review of the Conceptual Framework for Financial Reporting14 cited
2008Revisiting the Concepts: Time to Challenge the Asset‐Liability View14 cited

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