Pathway to an Integrated Conceptual Framework for Financial Reporting
The Accounting Review, July 2019 Forthcoming
Posted: 8 Apr 2019
Date Written: March 14, 2019
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: Suggested Citation