Conceptual Foundations
Attempts at a Conceptual Framework Review Questions
Components of a Conceptual Framework Review Questions
nature of postulates Review Questions
objectives of financial reporting--US GAAP Review Questions
objectives of financial statements--IASB
Diagram of Qualities of Accounting Information (per FASB Concepts Statement No. 3)

Qualitative Characteristics of Accounting Information (per FASB Concepts Statement No. 8)  new
Why does the FASB have a conceptual framework
IASB Discussion Paper on An Improved Conceptual Framework for Financial Reporting
FASB 2006 Exposure Draft on  Conceptual Framework


FASB Concepts Statement No. 8   new

A Common Framework for Accounting Standards  new

return to topical outline
return to contemporary accounting issues