Created by the Financial Accounting Standards Board, the conceptual framework guides how generally accepted accounting principles are created.

The International Accounting Standards Board issued a revised version of its Conceptual Framework for Financial Reporting, underpinning International Financial Reporting Standards.

The International Accounting Standards Board has published for public comment a discussion paper exploring possible changes to the IASB s Conceptual Framework for Financial Reporting.

The approach is designed to reflect the value of assets used for delivering services rather than generating cash.

The objective of this study is to trace the influence of DR¹ Scott's writings on the development of accounting theory and standard setting. Scott's deductive approach to the development of a ...

We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing ...