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A Note on the Information Perspective and the Conceptual Framework

  • Sundem G
Springer New York, (2007), 285-293
DOI: 10.1007/978-0-387-30399-4_13
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Abstract

The FASB and IASB are reexamining and revising their existing conceptual frameworks. A conceptual framework consists of (1) objectives and (2) concepts that follow logically from those objectives. Most attention is being paid to the concepts, seemingly accepting the...

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APA

Sundem, G. L. (2007). A Note on the Information Perspective and the Conceptual Framework. In Essays in Accounting Theory in Honour of Joel S. Demski (pp. 285–293). Springer New York. https://doi.org/10.1007/978-0-387-30399-4_13

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