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)  |
|
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 
|
|
A
Common Framework
for Accounting Standards |
|