Pathway to an Integrated Conceptual Framework for Financial Reporting

The Accounting Review, July 2019 Forthcoming

Posted: 8 Apr 2019

See all articles by Christine Botosan

Christine Botosan

Financial Accounting Standards Board

Date Written: March 14, 2019

Abstract

The paper reviews the purpose, structure, and historical development of a conceptual framework for financial reporting. It then demonstrates the deduction of integrated measurement and presentation principles from a proposed underlying structure comprised of the objective of financial reporting and six additional foundational assumptions.

Keywords: conceptual framework, in-use, in-exchange, presidential scholar address

JEL Classification: A12, M41, M48, M49

Suggested Citation

Botosan, Christine, Pathway to an Integrated Conceptual Framework for Financial Reporting (March 14, 2019). The Accounting Review, July 2019 Forthcoming, Available at SSRN: https://ssrn.com/abstract=3352854

Christine Botosan (Contact Author)

Financial Accounting Standards Board ( email )

401 Merritt 7
PO Box 5116
Norwalk, CT 06856
United States

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