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- W2084363513 abstract "The type of reporting found in corporate governance includes financial reporting, but over time various arguments have developed regarding a tension found between conventional and financial type reporting, especially as to the role of financial statements. Further tensions follow from the introduction of economic and social issues within both conventional accounting and financial reports. This article argues that distinct, though related, frameworks at particular levels are required. The mingling of conventional accounting with financial and economic ideas and issues is evident in the conceptual framework (CF) project where there is reference to economic benefits and costs in making economic decisions for the allocation of resources. This results in a misconception of the function of these distinct types of information. An unravelling of particular issues will require a Statement of Accounting Concepts (SAC) for Level 1 of the CF." @default.
- W2084363513 created "2016-06-24" @default.
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- W2084363513 date "2004-03-03" @default.
- W2084363513 modified "2023-09-24" @default.
- W2084363513 title "A Statement of Accounting Concepts for Level 1 of the Conceptual Framework" @default.
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