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What is a Conceptual Framework for Financial Reporting?

Accounting in Europe, 2018
Despite more than forty years of exploration into constructing a conceptual framework (CF) for financial reporting the question ‘What is a CF?’ has not been adequately answered.
exaly   +2 more sources

The Function of a Conceptual Framework for Corporate Financial Reporting

Accounting and Business Research, 1982
(1982). The Function of a Conceptual Framework for Corporate Financial Reporting. Accounting and Business Research: Vol. 12, No. 48, pp. 243-256.
K V Peasnell
exaly   +2 more sources

The conceptual framework for financial reporting: educational implications

Accounting Education
Ricardo Rocha de Azevedo   +2 more
exaly   +2 more sources

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