The FASB's conceptual framework for financial reporting: A critical analysis

Accounting Horizons

Volumn 21, Issue 2, 2007, Pages 229-238

  Benston, George J ^a   Carmichael, Douglas R ^a   Demski, Joel S ^a   Dharan, Bala G ^a   Jamal, Karim ^a   Laux, Robert ^a   Rajgopal, Shiva ^a   Vrana, George ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 41849124217     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2007.21.2.229     Document Type: Review

References (4)

1. American Institute of Certified Public Accountants (AICPA). 2005. Private Company Financial Reporting Task Force Report. February 28. New York, NY: AICPA.
2. Benston, G., M. Bromwich, R. Litan, and A. Wagenhofer. 2006. Worldwide Financial Reporting: The Development and Future of Accounting Standards. Oxford, U.K.: Oxford University Press.
3. Christensen, J., and J. Demski. 2003. Accounting Theory: An Information Content Approach. New York, NY: McGraw-Hill.
4. Financial Accounting Standards Board (FASB). 2006. Preliminary View: Conceptual Framework for Financial Reporting: Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information. Financial Accounting Series No. 1260-001, July 6. Norwalk, CT: FASB.