ABSTRACT
First published in 1997. This volume is a collection of studies that look at the ‘conceptual framework’ undertaken initially for the UK’s Accounting Standards Committee (‘ASC’), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have followed in the FASB’s footsteps.
TABLE OF CONTENTS
part I|24 pages
Quaere Verum Vel Recte Numerare
part II|140 pages
A Conceptual Framework for Financial Accounting and Reporting
part III|51 pages
The FASB's Conceptual Framework—Vision, Tool or Threat?
part IV|13 pages
The Conceptual Framework and Oil and Gas Accounting
part V|7 pages
Solomons' Guidelines: Where Do They Lead?
part VI|8 pages
Questioning the Wisdom of Solomons
