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Pathway to an Integrated Conceptual Framework for Financial Reporting

The Accounting Review, 2019
Data Availability: Appendix A contains a list of source materials that aided the development of the ideas expressed in this paper.
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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.
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Financial reporting for public sector entities by conceptual framework

2017
The Conceptual Framework for general purpose financial reporting establishes the concepts that are to be applied in developing IPSAS standards applicable to the preparation and presentation of general purpose financial reports of public sector entities.
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Conceptual framework for financial reporting: an introduction to the special issue

Accounting and Business Research, 2015
Standard-setters, including the IASB, have not been major consumers or users of academic research.
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Commentary on phase A of the revised conceptual framework: Implications for global financial reporting

Advances in Accounting, 2015
Abstract To improve global financial reporting practices, the world's two major accounting standard-setting bodies—the International Accounting Standards Board (IASB) and the U.S. Financial Accounting Standards Board (FASB)—commenced the joint development of a Conceptual Framework (CF). However, in January 2014, it was decided that IASB/FASB CF would
Rajni Mala, Parmod Chand
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The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review

Journal of International Financial Management & Accounting, 2015
AbstractConsistent with the mission of the International Association for Accounting Education and Research (IAAER) to “promote global excellence in accounting education and research, and to maximize accounting academics' contribution to the development and maintenance of high‐quality, globally recognized standards of accounting practice,” this paper ...
Gordon, Elizabeth A., Bischof, Jannis, Daske, Holger, Munter, Paul, Saka, Chika, Smith, Kimberly J., Venter, Elmar R.   +6 more
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AAOIFI Conceptual Framework for Financial Reporting

2023
Abdul Rauf Mahar, Ayesha Bhatti, Muhammad Junaid Ashraf, Asfand Zubair Malik   +3 more
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Il Conceptual Framework For Financial Reporting

2016
Il Conceptual Framework è un progetto promosso dal Fasb e dallo Iasb finalizzato a creare un'armonizzazione contabile a livello mondiale per sviluppare standard di elevata qualità per la redazione del bilancio d'esercizio in ambito internazionale.
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The Nature and Rationale of a Conceptual Framework for Financial Reporting by Islamic Banks

Accounting and Business Research, 1995
Abstract Islamic banks have to abide by the revealed doctrines in Islam in conducting their business and financial transactions. They employ in-house religious advisers—often referred to as Shari'a Supervisory Board (SSB)—who issue a special report to inform users of financial statements whether or not the bank has adhered to the Islamic principles ...
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DEVELOPING A CONCEPTUAL FRAMEWORK FOR CENTRAL GOVERNMENT FINANCIAL REPORTING: INTERMEDIATE USERS AND INDIRECT CONTROL

Financial Accountability & Management, 1992
This paper argues that the search for external users of public sector financial reports, and for decisions for which users might plausibly need information that could feasibly be provided in general purpose financial statements, has failed empirically and theoretically.
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