Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses … three major concerns about the way financial reporting standards should be determined: (1) What is the role a Conceptual … Framework?; (2) For whom and for which needs are accounting and financial reporting standards made?; and (3) What information …

the fair value criteria, but an intellectual crisis related to the conceptual framework and its underlying episteme. This …-setter finds itself faced with a real intellectual crisis that calls for a complete re-think of its conceptual framework through …

This document presents a conceptual framework and methodological guide for researching the process of public management …

This document presents a conceptual framework and methodological guide for researching the process of public management …

In 2008, the FASB and the IASB, in collaboration, issued an exposure draft of a conceptual framework for financial …

business entities operate. These issues are particularly apparent in the debate on the IASB's revision of its conceptual … framework, which expresses its own vision of an international accounting culture. An important example is the issue of whether …