Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat?
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IntroductionAcknowledgmentsIQuaere Verum Vel Recte Numerare3IIA Conceptual Framework for Financial Accounting and Reporting: The Possibilities for an Agreed Structure27Preface31Acknowledgments33Summary35Introduction41What is a 'Conceptual Framework' and Why is it Needed?45'Profit', 'Balance Sheet', 'Capital Maintenance' etc.49Useful Accounting Information55Variety of Needs and Conflicts of Interest65The Conceptual Framework Project of FASB73The Other Reports81Implications for Financial Accounting and Reporting87Suggestions for Further Work95App. IThe Conceptual Framework Project of FASB103App. IIConceptual Framework Publications of FASB129App. IIIThe Corporate Report133App. IVThe Sandilands Report137App. VThe Stamp Report143Figures 1-5157IIIThe FASB's Conceptual Framework - Vision, Tool or Threat?167Introduction169Vision170Tool187Threat194Conclusion198Appendix200References204Notes215IVThe Conceptual Framework and Oil and Gas Accounting219VSolomons' Guidelines: Where Do they Lead?233VIQuestioning the Wisdom of Solomons241
