The Proposed Conceptual Framework: Semantics or Sea Change in Financial Reporting?

TY - JOUR

T1 - The Proposed Conceptual Framework: Semantics or Sea Change in Financial Reporting?

AU - Reynolds-Moehrle, Jennifer A.

AU - Moehrle, Stephen R.

N1 - This spring, the Financial Accounting Standards Board (FASB) issued for public comment an exposure draft (ED), "Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information."

PY - 2008/11

Y1 - 2008/11

UR - https://www.questia.com/magazine/1P3-1601085011/the-proposed-conceptual-framework-semantics-or-sea

M3 - Article

JO - The CPA Journal

JF - The CPA Journal

ER -