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Reflections on stewardship reporting

Article Abstract:

The utility of the conceptual framework designed by the International Accounting Standards Board and the Financial Accounting Standards Board, for the control of corporate accountability through stewardship reporting as part of financial reporting, is examined.

Author: O'Connell, Vincent
Publisher: American Accounting Association
Publication Name: Accounting Horizons
Subject: Business
ISSN: 0888-7993
Year: 2007
Product standards, safety, & recalls, Ireland, Standards, Evaluation, International Accounting Standards Board

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The FASB's conceptual framework for financial reporting: a critical analysis

Article Abstract:

The analysis of the Financial Accounting Standards Board's conceptual framework for financial reporting, by the Financial Accounting Standards Committee of the American Accounting Association, is presented.

Author: Jamal, Karim, Demski, Joel S., Benston, George J., Rajgopal, Shiva, Laux, Robert, Vrana, George, Carmichael, Douglas R., Dharan, Bala G.
Publisher: American Accounting Association
Publication Name: Accounting Horizons
Subject: Business
ISSN: 0888-7993
Year: 2007
United States, Parent-to-subsidiary activities, Subsidiary-to-parent activities, Models, Analysis, Reports, American Accounting Association, Subsidiaries, divisions and units

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Subjects list: Laws, regulations and rules, Government regulation, Financial Accounting Standards Board, Financial accounting
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