IASB and FASB face challenges in pursuit of joint conceptual framework

Journal of International Financial Management and Accounting

Volumn 18, Issue 1, 2007, Pages 39-51

  McGregor, Warren ^a   Street, Donna L ^b  

^a International Accounting Standards Board ^*  (United States)

^b UNIVERSITY OF DAYTON   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33846700145     PISSN: 09541314     EISSN: 1467646X     Source Type: Journal    
DOI: 10.1111/j.1467-646X.2007.01007.x     Document Type: Article

References (7)

1. Australian Accounting Standards Board, Canadian Accounting Standards Board, Canadian Public Sector Accounting Board, New Zealand Financial Reporting Standards Board, United Kingdom Accounting Standards Board, "The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information: Application to not-for-profit entities in the private and public sector," available at http://www.frc.org.uk/asb/technical/projects/ project0061.html.
2. Bullen, H.G. and K. Crook, "Revisiting the Concepts: A New Conceptual Framework Project," staff report of IASB and FASB, May 2005, available at http://www.fasb.org
3. FASB/IASB. "Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information", July 2006, available at http://www.fasb.org.
4. Johnson, L.T., "The Project to Revisit the Conceptual Framework," The FASB Report, December 28, 2004a.
5. Johnson, L.T., "Understanding the Conceptual Framework," The FASB Report, December 28, 2004b.
6. Johnson, L.T., "Relevance and Reliability," The FASB Report, February 28, 2005, 6pp.
7. Hague, I.P.N, K. Jones, A. Milburn and M. Walsh, "New Developments in the Framework for Financial Reporting: The Role of National Standard Setters and the Canadian Contribution to Research on Measurement on Initial Recognition and a Framework for Disclosure of Financial Information," Journal of International Financial Management and Accounting (Autumn 2006), pp. 256-270.