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Quality of life domains revised by people with multiple sclerosis and healthcare professionals for adaptive measure development. [PDF]
Giovannetti AM +11 more
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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.
K V Peasnell
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What is a Conceptual Framework for Financial Reporting?
Accounting in Europe, 2018Despite 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.
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Pathway to an Integrated Conceptual Framework for Financial Reporting
Accounting Review, 2019Data Availability: Appendix A contains a list of source materials that aided the development of the ideas expressed in this paper.
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AAOIFI Conceptual Framework for Financial Reporting
2023Ayesha Bhatti, Muhammad Junaid Ashraf
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The FASB's Conceptual Framework for Financial Reporting: A Critical Analysis
Accounting Horizons, 2007exaly +2 more sources
Non-financial reporting and corporate governance: a conceptual framework
Sustainability Accounting, Management and Policy Journal, 2023Purpose This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between corporate governance mechanisms and non-financial reporting (NFR) through qualitative research approaches.
Dimes, Ruth, Molinari, Matteo
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The quest for a conceptual framework for financial reporting
1992In general terms, a conceptual framework is a statement of generally accepted theoretical principles which form the frame of reference for a particular field of enquiry. In terms of financial reporting, these theoretical principles provide the basis for both the development of new reporting practices and the evaluation of existing ones.
Mike Davies +2 more
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A Conceptual Framework for Islamic Financial Reporting: Key Components
Springer Proceedings in Business and EconomicsReza Gholami-Jamkarani, Anmar Dawood
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Innovazioni del Conceptual Framework for Financial Reporting
2019Economia Aziendale Online, Vol 10, No 2 (2019): SPECIAL ISSUE - The multidimensional content of Economia Aziendale [2 of 3]
Azzali Stefano +2 more
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