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| Author: | DePree, C. M. Jr |
| Title: | Testing and evaluating a conceptual framework of accounting. |
| Journal: | Abacus
1989 : SEP, VOL. 25:2, p. 61-73 |
| Index terms: | ACCOUNTING PRINCIPLES ACCOUNTING PROFESSION FINANCIAL STATEMENTS |
| Language: | eng |
| Abstract: | A test and evaluation of the logical structure of the conceptual accounting framework of the Financial Accounting Standards Board, using mathematical logic. Consistency and deductive validity. Translation process. Formal structure of the conceptual framework. Definitions of elements. Relevance. Measurability. Cost/benefit and materiality. Conclusions. Application. Specification of guidance. In-substance debt defeasance. Two Appendices illustrate the study. |
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