-
1
-
-
84992966273
-
-
The Objectives of Financial Statements and the Qualitative Characteristics of Accounting Information (Exposure Draft), London: Accounting Standards Board.
-
Accounting Standards Board (1991), The Objectives of Financial Statements and the Qualitative Characteristics of Accounting Information (Exposure Draft), London: Accounting Standards Board.
-
(1991)
Accounting Standards Board
-
-
-
2
-
-
84993068515
-
-
Statement of Principles for Financial Reporting (Exposure Draft), London: Accounting Standards Board.
-
Accounting Standards Board (1995), Statement of Principles for Financial Reporting (Exposure Draft), London: Accounting Standards Board.
-
(1995)
Accounting Standards Board
-
-
-
3
-
-
84992997218
-
-
Statement of Principles for Financial Reporting, London: Accounting Standards Board.
-
Accounting Standards Board (1999), Statement of Principles for Financial Reporting, London: Accounting Standards Board.
-
(1999)
Accounting Standards Board
-
-
-
4
-
-
0038969283
-
On the Conceptual Framework of Accounting
-
Agrawal, S.P. (1987), ‘On the Conceptual Framework of Accounting’, Journal of Accounting Literature, 6: 165-78.
-
(1987)
Journal of Accounting Literature
, vol.6
, pp. 165-178
-
-
Agrawal, S.P.1
-
5
-
-
33745051433
-
On Economic Reality, Representational Faithfulness and the “true and fair override
-
Alexander, D. and Archer, S. (2003), ‘On Economic Reality, Representational Faithfulness and the “true and fair override”’, Accounting and Business Research, 33(1): 3-17.
-
(2003)
Accounting and Business Research
, vol.33
, Issue.1
, pp. 3-17
-
-
Alexander, D.1
Archer, S.2
-
6
-
-
84950195796
-
-
A Statement of Basic Accounting Theory ('ASOBAT'), Sarasota, FL: American Accounting Association.
-
American Accounting Association (1966), A Statement of Basic Accounting Theory ('ASOBAT'), Sarasota, FL: American Accounting Association.
-
(1966)
American Accounting Association
-
-
-
7
-
-
84949607514
-
-
Statement on Accounting Theory and Theory Acceptance ('SOATATA'), Sarasota, FL: American Accounting Association.
-
American Accounting Association (1977), Statement on Accounting Theory and Theory Acceptance ('SOATATA'), Sarasota, FL: American Accounting Association.
-
(1977)
American Accounting Association
-
-
-
8
-
-
53949117720
-
-
Objectives of Financial Statements: Report of the Study Group on the Objectives of Financial Statements ('The Trueblood Report'), New York: American Institute of Certified Public Accountants.
-
American Institute of Certified Public Accountants (1973), Objectives of Financial Statements: Report of the Study Group on the Objectives of Financial Statements ('The Trueblood Report'), New York: American Institute of Certified Public Accountants.
-
(1973)
American Institute of Certified Public Accountants
-
-
-
9
-
-
84993064760
-
-
Tell It Like It Was: A Conceptual Framework for Financial Accounting, Homewood, III: Irwin.
-
Anthony, R.N. (1983), Tell It Like It Was: A Conceptual Framework for Financial Accounting, Homewood, III: Irwin.
-
(1983)
-
-
Anthony, R.N.1
-
10
-
-
5644282062
-
On the Methodology of Constructing a Conceptual Framework of Financial Accounting
-
Peasnell, K.V. (eds): Philosophical Perspectives on Accounting: Essays in honour of Edward Stamp, London: Routledge.
-
Archer, S. (1993), ‘On the Methodology of Constructing a Conceptual Framework of Financial Accounting’ in Mumford, M.J. & Peasnell, K.V. (eds): Philosophical Perspectives on Accounting: Essays in honour of Edward Stamp, London: Routledge.
-
(1993)
-
-
Archer, S.1
Mumford, M.J.2
-
11
-
-
34548827459
-
The ASB's Exposure Draft Statement of Principles: A Comment
-
Accounting and Business Research
-
Archer, S. (1997), ‘The ASB's Exposure Draft Statement of Principles: A Comment’, Accounting and Business Research, 27(3): 229-41.
-
(1997)
, vol.27
, Issue.3
, pp. 229-241
-
-
Archer, S.1
-
12
-
-
0001758585
-
The Rhetoric and Rationality of Accounting Research
-
Accounting, Organizations and Society
-
Arrington, C.E. and Schweiker, W. (1992) ‘The Rhetoric and Rationality of Accounting Research’, Accounting, Organizations and Society, 17(6): 511-35.
-
(1992)
, vol.17
, Issue.6
, pp. 511-535
-
-
Arrington, C.E.1
Schweiker, W.2
-
13
-
-
33745012425
-
Blueprint for a Theory of Accounting
-
Chambers, R.J. (1955), ‘Blueprint for a Theory of Accounting’, Accounting Research, 6(1): 17-25.
-
(1955)
Accounting Research
, vol.6
, Issue.1
, pp. 17-25
-
-
Chambers, R.J.1
-
14
-
-
0000027999
-
The Images that have shaped Accounting Theory
-
Davis, S.W., Krishnagopal, M., and Morgan, M. (1982), ‘The Images that have shaped Accounting Theory’, Accounting, Organisations and Society, 7(4): 307-18.
-
(1982)
Accounting, Organisations and Society
, vol.7
, Issue.4
, pp. 307-318
-
-
Davis, S.W.1
Krishnagopal, M.2
Morgan, M.3
-
15
-
-
84914953972
-
Testing and Evaluating a Conceptual Framework of Accounting
-
Abacus
-
DePree, C.M. (1989) ‘Testing and Evaluating a Conceptual Framework of Accounting’, Abacus, 25(2): 61-73.
-
(1989)
, vol.25
, Issue.2
, pp. 61-73
-
-
DePree, C.M.1
-
16
-
-
0002145589
-
FASB's Statements on Objectives and Elements of Accounting: A Review
-
Accounting Review
-
Dopuch, N. and Sunder, S. (1980), ‘FASB's Statements on Objectives and Elements of Accounting: A Review’, Accounting Review, 55(1): 1-21.
-
(1980)
, vol.55
, Issue.1
, pp. 1-21
-
-
Dopuch, N.1
Sunder, S.2
-
17
-
-
84993069700
-
-
Considerations of the Report of the Study Group on the Objectives of Financial Statements, Stamford, CT: Financial Accounting Standards Board.
-
Financial Accounting Standards Board (1974), Considerations of the Report of the Study Group on the Objectives of Financial Statements, Stamford, CT: Financial Accounting Standards Board.
-
(1974)
Financial Accounting Standards Board
-
-
-
18
-
-
84993081575
-
SFAC 1
-
Statement of Financial Accounting Concepts : Objectives of Financial Reporting by Business Enterprises, Stamford, CT: Financial Accounting Standards Board.
-
Financial Accounting Standards Board (1978), Statement of Financial Accounting Concepts No. 1: Objectives of Financial Reporting by Business Enterprises (‘SFAC 1’), Stamford, CT: Financial Accounting Standards Board.
-
(1978)
Financial Accounting Standards Board
, Issue.1
-
-
-
19
-
-
84993055197
-
SFAC 2
-
Statement of Financial Accounting Concepts : Qualitative Characteristics of Accounting Information, Stamford, CT: Financial Accounting Standards Board.
-
Financial Accounting Standards Board (1980), Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information (‘SFAC 2’), Stamford, CT: Financial Accounting Standards Board.
-
(1980)
Financial Accounting Standards Board
, Issue.2
-
-
-
20
-
-
84993049311
-
SFAC 5
-
Statement of Financial Accounting Concepts : Recognition and Measurement in financial statements of business enterprises, Stamford, CT: Financial Accounting Standards Board.
-
Financial Accounting Standards Board (1984), Statement of Financial Accounting Concepts No. 5: Recognition and Measurement in financial statements of business enterprises (‘SFAC 5’), Stamford, CT: Financial Accounting Standards Board.
-
(1984)
Financial Accounting Standards Board
, Issue.5
-
-
-
21
-
-
84993081590
-
SFAC 6
-
Statement of Financial Accounting Concepts : Elements of financial statements, Stamford, CT: Financial Accounting Standards Board.
-
Financial Accounting Standards Board (1985), Statement of Financial Accounting Concepts No. 6: Elements of financial statements (‘SFAC 6’), Stamford, CT: Financial Accounting Standards Board.
-
(1985)
Financial Accounting Standards Board
, Issue.6
-
-
-
22
-
-
84993081584
-
-
Accounting for Contributions Received and Contributions Made and Capitalization of Works of Art, Historical Treasures, and Similar Assets (Exposure Draft E109, Norwalk, CT: Financial Accounting Standards Board.
-
Financial Accounting Standards Board (1990), Accounting for Contributions Received and Contributions Made and Capitalization of Works of Art, Historical Treasures, and Similar Assets (Exposure Draft E109, Norwalk, CT: Financial Accounting Standards Board.
-
(1990)
Financial Accounting Standards Board
-
-
-
23
-
-
20444440960
-
The Conceptual Framework, Museum Collections, and User-Oriented Financial Statements
-
Glazer, A.S. and Jaenicke, H.R., (1991) ‘The Conceptual Framework, Museum Collections, and User-Oriented Financial Statements’, Accounting Horizons, 5(4): 28-43.
-
(1991)
Accounting Horizons
, vol.5
, Issue.4
, pp. 28-43
-
-
Glazer, A.S.1
Jaenicke, H.R.2
-
24
-
-
84993057402
-
-
The FASB Conceptual Framework Project, Manchester: Manchester University Press.
-
Gore, P. (1992), The FASB Conceptual Framework Project, Manchester: Manchester University Press.
-
(1992)
-
-
Gore, P.1
-
25
-
-
84993057393
-
The Practical Use of Conceptual Frameworks for Financial Reporting
-
Gore, P. (1995), ‘The Practical Use of Conceptual Frameworks for Financial Reporting’, Advances in International Accounting, 8: 149-76.
-
(1995)
Advances in International Accounting
, vol.8
, pp. 149-176
-
-
Gore, P.1
-
26
-
-
0004256391
-
-
Cambridge, MA.: Harvard University Press.
-
Gross, A.G. (1990), The Rhetoric of Science, Cambridge, MA.: Harvard University Press.
-
(1990)
The Rhetoric of Science
-
-
Gross, A.G.1
-
27
-
-
84993057378
-
An Investigation of the FASB's Application of Its Decision Usefulness Criteria
-
Accounting Horizons
-
Hudack, L.R. and McAllister, J.P. (1994), ‘An Investigation of the FASB's Application of Its Decision Usefulness Criteria’, Accounting Horizons, 8(3): 1-18.
-
(1994)
, vol.8
, Issue.3
, pp. 1-18
-
-
Hudack, L.R.1
McAllister, J.P.2
-
28
-
-
84871581760
-
-
Framework for the Preparation and Presentation of Financial Statements, London: International Accounting Standards Committee.
-
International Accounting Standards Committee (1989), Framework for the Preparation and Presentation of Financial Statements, London: International Accounting Standards Committee.
-
(1989)
International Accounting Standards Committee
-
-
-
29
-
-
0011562268
-
On the Accountability-Based Conceptual Framework of Accounting
-
Ijiri, Y. (1983), ‘On the Accountability-Based Conceptual Framework of Accounting’, Journal of Accounting and Public Policy, 2(2): 75-81.
-
(1983)
Journal of Accounting and Public Policy
, vol.2
, Issue.2
, pp. 75-81
-
-
Ijiri, Y.1
-
30
-
-
84993063702
-
-
Accounting Policy Formation: The Role of Corporate Managers, Reading, MA.: Addison-Wesley.
-
Kelly-Newton, L. (1980), Accounting Policy Formation: The Role of Corporate Managers, Reading, MA.: Addison-Wesley.
-
(1980)
-
-
Kelly-Newton, L.1
-
31
-
-
0010151155
-
The Decision Usefulness Criterion: Wrong Cart, Wrong Horse?
-
AUTA Review
-
Laughlin, R.C. and Puxty, A.G. (1981), ‘The Decision Usefulness Criterion: Wrong Cart, Wrong Horse?’, AUTA Review, 13(1): 43-87.
-
(1981)
, vol.13
, Issue.1
, pp. 43-87
-
-
Laughlin, R.C.1
Puxty, A.G.2
-
32
-
-
84978569435
-
Accounting Regulation: An Alternative Perspective
-
Laughlin, R.C. and Puxty, A.G. (1983), ‘Accounting Regulation: An Alternative Perspective’, Journal of Business Finance & Accounting, 10(3): 451-79.
-
(1983)
Journal of Business Finance & Accounting
, vol.10
, Issue.3
, pp. 451-479
-
-
Laughlin, R.C.1
Puxty, A.G.2
-
34
-
-
84993104959
-
-
The FASB: The People, the Process and the Politics, Boston, MA: Irwin.
-
Miller, P.B.W., Redding, R., and Bahnsen, P.R. (1994), The FASB: The People, the Process and the Politics, Boston, MA: Irwin.
-
(1994)
-
-
Miller, P.B.W.1
Redding, R.2
Bahnsen, P.R.3
-
35
-
-
84993048417
-
-
Accounting Theory, 2nd edition, Columbus, Ohio: Grid Publishing.
-
Most, K.S. (1982), Accounting Theory, 2nd edition, Columbus, Ohio: Grid Publishing.
-
(1982)
-
-
Most, K.S.1
-
36
-
-
84963198164
-
Statement of Accounting Theory and Theory Acceptance (Review)
-
Peasnell, K.V. (1978), ‘Statement of Accounting Theory and Theory Acceptance (Review)’, Accounting and Business Research, 8(31): 217-25.
-
(1978)
Accounting and Business Research
, vol.8
, Issue.31
, pp. 217-225
-
-
Peasnell, K.V.1
-
37
-
-
84993068490
-
-
Making Accounting Policy, Oxford: Oxford University Press.
-
Solomons, D. (1986), Making Accounting Policy, Oxford: Oxford University Press.
-
(1986)
-
-
Solomons, D.1
-
38
-
-
84992991999
-
-
Guidelines for Financial Reporting Standards, London: Institute of Chartered Accountants in England and Wales.
-
Solomons, D. (1989), Guidelines for Financial Reporting Standards, London: Institute of Chartered Accountants in England and Wales.
-
(1989)
-
-
Solomons, D.1
-
39
-
-
84992991990
-
-
A Theory of Accounting for Investors, Berkeley, Cal: University of California Press.
-
Staubus, G. (1961), A Theory of Accounting for Investors, Berkeley, Cal: University of California Press.
-
(1961)
-
-
Staubus, G.1
-
40
-
-
84992976108
-
-
Activity Costing for Decisions, New York: Garland.
-
Staubus, G. (1988), Activity Costing for Decisions, New York: Garland.
-
(1988)
-
-
Staubus, G.1
-
41
-
-
0009069558
-
On Theory Construction and Verification
-
Sterling, R.R. (1970), ‘On Theory Construction and Verification’, Accounting Review, 45(3): 444-57.
-
(1970)
Accounting Review
, vol.45
, Issue.3
, pp. 444-457
-
-
Sterling, R.R.1
-
42
-
-
84992934726
-
-
Towards a Science of Accounting, Houston, Texas: Scholars Book Company.
-
Sterling, R.R. (1979), Towards a Science of Accounting, Houston, Texas: Scholars Book Company.
-
(1979)
-
-
Sterling, R.R.1
-
43
-
-
84992987748
-
A Conceptual Framework for Financial Accounting and Reporting
-
‘Review of by Richard Macve’, Accounting and Business Research
-
Tweedie, D. (1983), ‘Review of “A Conceptual Framework for Financial Accounting and Reporting” by Richard Macve’, Accounting and Business Research, 13(51): 238-939.
-
(1983)
, vol.13
, Issue.51
, pp. 238-939
-
-
Tweedie, D.1
-
44
-
-
0011599752
-
Financial Accounting Theory: An over-view
-
British Accounting Review
-
Whittington, G. (1986), ‘Financial Accounting Theory: An over-view’, British Accounting Review, 18(2): 4-41.
-
(1986)
, vol.18
, Issue.2
, pp. 4-41
-
-
Whittington, G.1
-
45
-
-
27944462483
-
Constructing, persuading and silencing: the rhetoric of accounting standards
-
Accounting, Organizations and Society
-
Young, J.J. (2003), ‘Constructing, persuading and silencing: the rhetoric of accounting standards’, Accounting, Organizations and Society, 28(6): 621-38.
-
(2003)
, vol.28
, Issue.6
, pp. 621-638
-
-
Young, J.J.1
|