The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements.

A conceptual framework is gradually developed based on the analysis and knowledge obtained from relevant literature. Hence, the researchers discuss achievable and indispensable factors that might ...

Albert D. Spalding Jr., Gretchen R. Lawrie, A Critical Examination of the AICPA's New "Conceptual Framework" Ethics Protocol, Journal of Business Ethics, Vol. 155, No. 4, Special Issue Dedicated to ...