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- W2372821433 abstract "Accounting standards and conceptual framework are both institutional arrangements in economy.Accounting standards originated from asymmetric information between preparers of financial reports and their users,while accounting conceptual framework is used as a guide for IASB or FASB to evaluate and develop accounting standards.American conceptual framework for accounting is mainstream,being the most comprehensive and meticulous of all conceptual frameworks of this type.The program of conceptual framework was jointly formulated by IASB and FASB,whose boards of directors have basically reached consensus as to the objectives of financial reporting and the publicizing of qualitative characteristics of information.They also discussed the definitions of elements such as assets and liabilities and the concept of reporting entity without reaching any conclusions though.Compared with the international conceptual framework for accounting,China's fundamental accounting standards are characterized by both convergence and originality." @default.
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- W2372821433 date "2006-01-01" @default.
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- W2372821433 title "On American Conceptual Framework for Accounting and China's Fundamental Accounting Standards" @default.
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