@article{2045b8f33d5f434fa7546630319f4407,
title = "The Proposed Conceptual Framework: Semantics or Sea Change in Financial Reporting?",
author = "Reynolds-Moehrle, \{Jennifer A.\} and Moehrle, \{Stephen R.\}",
note = "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.{"}",
year = "2008",
month = nov,
language = "American English",
journal = "The CPA Journal",
}