A Conceptual Framework for Financial Accounting and Reporting : Vision, Tool, or Threat? (Routledge New Works in Accounting History)

First published in 1997. This volume is a collection of studies that look at the ‘conceptual framework’ undertaken initially for the UK’s Accounting Standards Committee (‘ASC’), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have followed in the FASB’s footsteps.