Chapitres (2013), The Routledge Companion to Accounting, Reporting and Regulation, Routledge, pp. 113-127
The Role of Conceptual Frameworks in Accounting Standard-Setting
This chapter discusses how the US conceptual framework evolved, why it was thought necessary, and how it impacts on standard-setting.
VAN MOURIK, C. and WALTON, P. (2013). The Role of Conceptual Frameworks in Accounting Standard-Setting. In: The Routledge Companion to Accounting, Reporting and Regulation. 1st ed. Routledge, pp. 113-127.