5,013
Views
4
CrossRef citations to date
0
Altmetric
Articles

What is a Conceptual Framework for Financial Reporting?

References

  • AAA. (1966). A statement of basic accounting theory. Evanston, Ill: Author.
  • Anscombe, G. E. M. (1957). Intention. Oxford: Basil Blackwell.
  • Archer, S. (1993). On the methodology of constructing a conceptual framework for financial accounting. In M. Mumford & K. Peasnell (Eds.), Philosophical perspectives on accounting (pp. 62–122). London: Routledge.
  • ASB. (1999). Statement of principles for financial reporting. London: Author.
  • Baker, G., & Hacker, P. (1980). Wittgenstein meaning and understanding. Oxford: Blackwell.
  • Barth, M. (2014). Measurement in financial reporting: The need for concepts. Accounting Horizons, 28(2), 331–352. doi: 10.2308/acch-50689
  • Craig, E. (2005). The shorter Routledge encyclopedia of philosophy. ( E. Craig, Ed.). Abingdon: Routledge.
  • Davidson, D. (1980). Actions, reasons and causes in his essays on actions and events. Oxford: Oxford University Press.
  • Dennis, I. (2008). A conceptual enquiry into the concept of a ‘principles-based’ accounting standard. The British Accounting Review, 40(3), 260–271. doi: 10.1016/j.bar.2008.05.005
  • Dennis, I. (2014). The nature of accounting regulation. New York, NY: Routledge.
  • Dennis, I. (2015). Auditing theory. New York, NY: Routledge.
  • Dopuch, N., & Sunder, S. (1980). FASB’s statements on objectives and elements of financial accounting: A review. Accounting Review, 55(1), 1–21.
  • Erb, C., & Pelger, C. (2015). ‘Twisting words’? A study of the construction and reconstruction of reliability in financial reporting standard-setting. Accounting, Organizations and Society, 40, 13–40. doi: 10.1016/j.aos.2014.11.001
  • FASB. (1974). Discussion memorandum conceptual framework for accounting and reporting: Consideration of the report of the study group on the objectives of financial statements. CT: Author.
  • FASB. (1976). Scope and implications of the conceptual framework project. CT: Author.
  • FASB. (1984). SFAC 5 recognition and measurement in financial statements of business enterprises. CT: Author.
  • FASB. (2004a). Understanding the conceptual framework. Financial Accounting Series, The FASB Report. CT: Author. Retrieved from http://www.fasb.org/jsp/FASB/Document_C/DocumentPage&cid=1218220177794
  • FASB. (2004b). The project to revisit the conceptual framework. Financial Accounting Series, The FASB Report. CT: Author. Retrieved from http://www.fasb.org/jsp/FASB/Document_C/DocumentPage&cid=1218220178530
  • FASB. (2010). Statement of Financial Accounting Concepts No. 8 September 2010 Conceptual Framework for Financial Reporting Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information. CT: Author.
  • FASB/IASB. (2005). Revisiting the concepts: A new conceptual framework project. Connecticut: FASB. Retrieved from http://www.fasb.org/jsp/FASB/Document_C/DocumentPage&cid=1218220178586
  • Gjesdal, F. (1981). Accounting for stewardship. Journal of Accounting Research, 19(1), 208–231. doi: 10.2307/2490970
  • Gore, P. (1992). The FASB conceptual framework project 1973–1985. Manchester: Manchester University Press.
  • Hacker, P. M. S. (1996). Wittgenstein mind and will part I essays. Oxford: Blackwell.
  • Hines, R. D. (1989). Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession. Accounting, Auditing and Accountability Journal, 2(2), 72–92. doi: 10.1108/09513578910132268
  • Hume, D. (1739). A treatise of human nature originally published 1739 and reprinted in a version ( L. A. Selby-Bigge, Ed.). Oxford: Clarendon Press.
  • IASB. (2007). Comment letter summary: Chapters 1 and 2 of the conceptual framework discussion paper. London: Author.
  • IASB. (2018). Conceptual framework for financial reporting. London: Author. Retrieved from https://eifrs.ifrs.org/eifrs/PDFArchive?viewFile=19699&categoryId=71
  • Lennard, A. (2007). Stewardship and the objectives of financial statements: A comment on IASB’s preliminary views on an improved conceptual framework for financial reporting: The objective of financial reporting and qualitative characteristics of decision-useful financial reporting information. Accounting in Europe, 4(1), 51–66. doi: 10.1080/17449480701308774
  • Littleton, A. C. (1938, March). Tests for principles. Accounting Review, 1(1), 16–24.
  • Lyas, C. (1993). Accounting and language. In M. Mumford & K. Peasnell (Eds.), Philosophical perspectives on accounting (pp. 156–176). London: Routledge.
  • Macve, R. (1997). A conceptual framework for financial accounting and reporting vision, tool or threat? New York: Garland
  • Mattessich, R. (1995). Conditional-normative accounting methodology: Incorporating value judgements and means-end relations of an applied science. Accounting, Organizations and Society, 20(4), 259–284. doi: 10.1016/0361-3682(94)00023-O
  • O’Brien, P. C. (2009). Changing the concepts to justify the standards. Accounting Perspectives, 8, 263–275. doi: 10.1506/ap.8.4.1
  • Paton, W. A. (1922). Accounting theory. New York, NY: The Ronald Press.
  • Popper, K. (1963). Conjectures and refutations. New York, NY: Ronald Press.
  • Power, M. (1993). On the idea of a conceptual framework for financial reporting. In M. Mumford & K. Peasnell (Eds.), Philosophical perspectives on accounting (pp. 44–61). London: Routledge.
  • Power, M. (2010). Fair value accounting, financial economics and the transformation of reliability. Accounting and Business Research, 40(3), 197–210. doi: 10.1080/00014788.2010.9663394
  • Salmon, W. (1992). Scientific explanation. In Introduction to the philosophy of science (pp. 7–41). Indianapolis, IN: Hackett.
  • Skinner, R. (1995/2005). Judgment in Jeopardy, first published in CA Magazine, November 1995 and reprinted in Canadian Accounting Perspectives (Vol. 4, No. 2, pp. 143–152).
  • Solomons, D. (1986, June). The FASB’s conceptual framework: An evaluation. Journal of Accountancy, reprinted in (1994), Readings and Notes on Financial Accounting: Issues and Controversies, edited by S. Zeff and B. Dharan. New York: McGraw-Hill.
  • Sutton, D. B., Cordery, C. J., & Van Zijl, T. (2015). The purpose of financial reporting: The case for coherence in the conceptual framework and standards. ABACUS, 51(1), 116–141. doi: 10.1111/abac.12042
  • Tweedie, D. (1996). The conceptual framework and the accounting standards board. In I. Lapsley (Ed.), Essays in accounting thought: A tribute to W T Baxter (pp. 41–67). Edinburgh: ICAS.
  • West, B. (2003). Professionalism and accounting rules. London: Routledge.
  • Whittington, G. (2008). Harmonisation or discord? The critical role of the IASB conceptual framework review. Journal of Accounting and Public Policy, 27, 495–502. doi: 10.1016/j.jaccpubpol.2008.09.006
  • Wittgenstein, L. (1922). Tractatus logico-philosophicus. London: Routledge & Kegan Paul.
  • Wittgenstein, L. (1953). Philosophical investigations. Oxford: Basil Blackwell.
  • Wittgenstein, L. (1978). Remarks on the foundations of mathematics. Oxford: Basil Blackwell.
  • Young, J. (2006). Making up users. Accounting Organizations and Society, 31(6), 579–600. doi: 10.1016/j.aos.2005.12.005
  • Zeff, S. A. (1972). Forging accounting principles in five countries: A history and an analysis of trends accounting lectures 1971. Champaign, IL: Stipes.
  • Zeff, S. A. (1999). The evolution of the conceptual framework for business enterprises in the United States. Accounting Historians Journal, 26(2), 89–131. doi: 10.2308/0148-4184.26.2.89
  • Zeff, S. A. (2013). The objectives of financial reporting: A historical survey and analysis. Accounting and Business Research, 43(4), 262–327. doi: 10.1080/00014788.2013.782237

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.