The FASB Conceptual Framework project, 1973-1985: an analysis

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting Education and Careers

Abstract

Background and origins Conceptual Frameworks in theory the Conceptual Framework Project in practice theoretical considerations of the Conceptual Framework formulation process the impact of the Conceptual Framework.

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2017On the conceptual foundations of financial reporting 2011Accounting Research and Accounting Policy: What Kind of Gap?2015The Trueblood Study Group on the Objectives of Financial Statements (1971–73): A historical study 2011Standardizing oil and gas accounting in the US in the 1970s: Insights from the perspective of regulatory capture 2022Accounting Theory: A Neglected Topic in Academic Accounting Research 2010The social scientific turn in UK financial accounting research: A philosophical and sociological analysis 2022The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*1997Developing accounting standards on the basis of a conceptual framework by the Chinese government

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