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November 2008 » The Proposed Conceptual Framework
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Stephen R. Moehrle, PhD, and Jennifer A. Reynolds-Moehrle, PhD
This spring, the Financial Accounting Standards Board (FASB) issued for public comment an exposure draft (ED), “Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information.” The statement is part of a joint project of the FASB and the International Accounting Standards Board (IASB) to improve upon—as well as to bring about—convergence of their respective existing conceptual frameworks. The comment period closed in late September for this important document that will be the foundation for all future accounting guidance.
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