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گذری بر چارچوب نظری هیات تدوین استانداردهای حسابداری مالی آمریکا | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 10، دوره 4، شماره 1 - شماره پیاپی 1000139، تیر 1374 اصل مقاله (587.4 K) | ||
| نویسنده | ||
| ویدا مجتهد زاده* | ||
| عنوان مقاله [English] | ||
| A Closer Look to the Conceptual Framework | ||
| چکیده [English] | ||
| The Purpose of the Present article is to examine ways in which a statement of financial reporting objectives (Conceptual Framework) can be expected to improve the quality of company financial reporting. it is argeud here that there is considerable confusion surrounding the function of a CF, especially over the ways in which a CF can be expected to assist a financial accounting policy-making body. The paper examines a four - row model: Variables, objectives, attributes to be measured and the measurement approach. The Variables include: Net assets, Return on Investment and Inflows & Out-Flows of Resources. The cost is the attribute to be measured. The paper concludes that none of the CF seem to have been of obvious value to the standard setters . Academic researchers have tried in a variety of ways to throw some light on the issues and problems involved. The conclusions of such research works have been discouraging to those in the profession interested in developing a conceptual framework that is capable of putting the accounting standards programme on a "sound footing". | ||
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