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Chapitres (2013), The Routledge Companion to Accounting, Reporting and Regulation, Routledge, pp. 113-127

The Role of Conceptual Frameworks in Accounting Standard-Setting

VAN MOURIK C., WALTON Peter

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.