The Top 10 Reasons to Fix the FASB's Conceptual Framework - The Financial Accounting Standards Board has requested input about its Preliminary Views document that looks at the Conceptual Framework (CFW). More than 20 years old, the framework is incomplete and could use some revitalization. Here are 10 specific reasons that address both why it needs to be fixed and what should be addressed.
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2007
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Authors: | Miller, Paul B.W. ; Bahnson, Paul R. |
Published in: |
Strategic finance : leadership strategies in accountants and financial professionals. - Montvale, NJ : Institute of Management Accountants, ISSN 0025-1690, ZDB-ID 14706659. - Vol. 89.2007, 1, p. 42-49
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