A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat?

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Richard Macve

A Conceptual Framework for Financial Accounting and Reporting

Vision, Tool, or Threat?

Richard Macve

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English

Routledge
01 September 1997

Financial accounting; Financial reporting, financial statements

Series: 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.

By: Richard Macve
Imprint: Routledge
Country of Publication: United States
Edition: annotated edition
Dimensions: Height: 229mm, Width: 152mm, Spine: 19mm
Weight: 680g
ISBN: 9780815330356
ISBN 10: 0815330359
Series: Routledge New Works in Accounting History
Pages: 280
Publication Date: 01 September 1997
Audience: College/higher education , Professional and scholarly , Professional & Vocational , A / AS level , Further / Higher Education
Format: Hardback
Publisher's Status: Active

Part 1 Quaere Verum Vel Recte Numerare, Richard Macve; Part 2 A Conceptual Framework for Financial Accounting and Reporting, Richard Macve; Chapter 1 Summary; Chapter 2 Introduction; Chapter 3 What is a ‘Conceptual Framework’ and Why is it Needed?; Chapter 4 ‘Profit’, ‘Balance Sheet’, ‘Capital Maintenance’ etc; Chapter 5 Useful Accounting Information; Chapter 6 Variety of Needs and Conflicts of Interest; Chapter 7 The Conceptual Framework Project of FASB; Chapter 8 The Other Reports; Chapter 9 Implications For Financial Accounting and Reporting; Chapter 10 Suggestions for Further Work; Part 3 The FASB’s Conceptual Framework—Vision, Tool or Threat?, Richard Macve; Part 4 The Conceptual Framework and Oil and Gas Accounting; Part 5 Solomons’ Guidelines: Where Do They Lead?; Part 6 Questioning the Wisdom of Solomons;

RICHARD MACVE, MA, MSC, FCA Professor of Accounting London School of Economics and Political Science.