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Comments By The American Accounting Associations Financial Accounting Standards Committee On The Fasbs Conceptual Framework For Financial Reporting Hereafter Cf Call For Preliminary Views July 6 2006
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Book Synopsis Comments by the American Accounting Association's Financial Accounting Standards Committee on the FASB's 'Conceptual Framework for Financial Reporting (Hereafter CF)', Call for Preliminary Views, July 6, 2006 by : George J. Benston
Download or read book Comments by the American Accounting Association's Financial Accounting Standards Committee on the FASB's 'Conceptual Framework for Financial Reporting (Hereafter CF)', Call for Preliminary Views, July 6, 2006 written by George J. Benston and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The American Accounting Association's Financial Accounting Standards Committee is pleased to have an opportunity to express its views on the FASB's Call for Preliminary Views on its Conceptual Framework. We applaud the decision of the FASB to develop a Conceptual Framework and seek comments on its preliminary views and hope the financial reporting community will participate enthusiastically in this important activity.While we understand the importance of a Conceptual Framework, especially for accounting standard setting, we have deep reservations about the current document. In our response we explain why we think that the Preliminary Conceptual Framework is unlikely to be helpful in setting conceptually sound accounting standards. In particular, as you will see, we have reservations about the following key points: 1. We believe the Preliminary Conceptual framework is too focused on an investment role of accounting, and neglects the more important stewardship role of accounting. 2. The reliance on fair values that are not grounded on actual relevant market transactions (such as mark to model numbers) are not trustworthy. We believe that provision of soft accounting numbers will be harmful to the relevance and usefulness of accounting numbers. 3. We agree with the FASB's desire for neutral accounting numbers. However, given management's upward bias in reporting, we feel that conservative standards are required to produce neutral accounting numbers, and 4. We believe the FASB's standards should not be determined based only on a conceptual framework. Concepts such as relevance are too broad to be useful in determining a specific standard. A more rigorous field-performance-testing model is needed before conducting real world experiments with new accounting standards. We recommend allowing companies more flexibility in their reporting choices to allow market forces a greater role in setting accounting standards.In closing, despite our reservations about the Conceptual Framework, we applaud the FASB's desire to seek views on its preliminary effort and hope to participate again as this important activity progresses further.
Book Synopsis The FASB's Conceptual Framework for Financial Reporting by : George J. Benston
Download or read book The FASB's Conceptual Framework for Financial Reporting written by George J. Benston and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper addresses the issues that confront the FASB and IASB in developing a new conceptual framework document. First, we suggest characteristics that a conceptual framework ought to exhibit. Most of these suggestions are based on our critique of the existing framework and the FASB-IASB work in progress. Second, we present a model framework that exhibits these characteristics. We emphasize up front that this framework is quite explicit. It goes to the heart of what a framework document should do: it places specific restrictions on what constitutes admissible accounting standards. The purpose of our effort is to stimulate broad discussion of alternative approaches to foundational documents and to offer a specific example of such an alternative approach.
Book Synopsis The FASB Conceptual Framework Project, 1973-1985 by : Pelham Gore
Download or read book The FASB Conceptual Framework Project, 1973-1985 written by Pelham Gore and published by Manchester University Press. This book was released on 1992 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work investigates why the Financial Accounting Standards Board's Conceptual Framework Project (1973-1985), which sought to set down financial reporting standards for accounting, attracted so much criticism. The author suggests that a CF is expected to bear too heavy a load, but that it cannot furnish the answer to all financial accounting ills. He believes that the best contribution that a CF can offer is that it can provide a focus to the debate that leads to a new financial reporting standard.
Author :American Accounting Association. Subcommittee of the Committee on Financial Accounting Standards Publisher : ISBN 13 : Total Pages :34 pages Book Rating :4.:/5 (466 download)
Book Synopsis Response to FASB Discussion Memorandum "Conceptual Framework for Financial Accounting and Reporting: Objectives of Financial Reporting by Nonbusiness Organizations" by : American Accounting Association. Subcommittee of the Committee on Financial Accounting Standards
Download or read book Response to FASB Discussion Memorandum "Conceptual Framework for Financial Accounting and Reporting: Objectives of Financial Reporting by Nonbusiness Organizations" written by American Accounting Association. Subcommittee of the Committee on Financial Accounting Standards and published by . This book was released on 1979 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The FASB written by Paul B. W. Miller and published by Irwin Professional Publishing. This book was released on 1986 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Response to the FASB's Preliminary Views on Financial Instruments with Characteristics of Equity by : Thomas L. Stober
Download or read book Response to the FASB's Preliminary Views on Financial Instruments with Characteristics of Equity written by Thomas L. Stober and published by . This book was released on 2013 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with responding to requests for comments from standard-setters on issues related to financial reporting. The Financial Accounting Standards Board (FASB) recently requested comments on its Preliminary Views on Financial Instruments with Characteristics of Equity (PV). The committee believes that the PV introduces concepts and definitions involving financial statement elements that more properly would be considered at the conceptual framework level. Therefore, the committee respectfully requests that FASB take no further action regarding the proposed standard exposed in the Preliminary Views on Financial Instruments with Characteristics of Equity until the conceptual and definitional issues are resolved at the conceptual framework level.
Book Synopsis The FASB Report by : Financial Accounting Standards Board
Download or read book The FASB Report written by Financial Accounting Standards Board and published by . This book was released on 2002 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis FASB Discussion Memorandum by : Financial Accounting Standards Board (U.S.)
Download or read book FASB Discussion Memorandum written by Financial Accounting Standards Board (U.S.) and published by . This book was released on 1976 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Proposed Procedures for Implementing Recommendations of the FASB Task Force on Timely Financial Reporting Guidance by : Financial Accounting Standards Board
Download or read book Proposed Procedures for Implementing Recommendations of the FASB Task Force on Timely Financial Reporting Guidance written by Financial Accounting Standards Board and published by . This book was released on 1983 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Timely Guidance on Emerging Issues and Implementation of FASB Standards by : FASB Task Force on Timely Financial Reporting Guidance
Download or read book Timely Guidance on Emerging Issues and Implementation of FASB Standards written by FASB Task Force on Timely Financial Reporting Guidance and published by . This book was released on 1982 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis 2006 FASB Statements of Financial Accounting Concepts by : Financial Accounting Standards Board (FASB)
Download or read book 2006 FASB Statements of Financial Accounting Concepts written by Financial Accounting Standards Board (FASB) and published by Wiley. This book was released on 2006-09-01 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The FASB Statements of Financial Accounting Concepts contains the full text of the Accounting Concepts issued to date. The existing concepts are intended to serve the public interest by setting the objectives, qualitative characteristics, and other concepts that guide selection of economic events to be recognized and measured for financial reporting. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish Generally Accepted Accounting Principles. Intended as a supplement to an intermediate, advanced, or accounting theory course taught at most four-year schools. ** Please note that this is a "print -on-demand" title.
Book Synopsis Report to the Financial Accounting Standards Board by : FASB Task Force on Timely Financial Reporting Guidance
Download or read book Report to the Financial Accounting Standards Board written by FASB Task Force on Timely Financial Reporting Guidance and published by . This book was released on 1983 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Original Pronouncements, Accounting Standards as of June 1, 1991 by : A. Rushton
Download or read book Original Pronouncements, Accounting Standards as of June 1, 1991 written by A. Rushton and published by Irwin Professional Publishing. This book was released on 1991-07 with total page 1386 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Objectives of Federal Financial Reporting by : United States. Office of Management and Budget
Download or read book Objectives of Federal Financial Reporting written by United States. Office of Management and Budget and published by . This book was released on 1993 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis FASB Discussion Memorandum by : Financial Accounting Standards Board
Download or read book FASB Discussion Memorandum written by Financial Accounting Standards Board and published by . This book was released on 1978 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Standards written by and published by . This book was released on 2006 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Reporting and Standard Setting by : Gary John Previts
Download or read book Financial Reporting and Standard Setting written by Gary John Previts and published by . This book was released on 1991 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
