Financial Accounting and Reporting Section of the American Accounting Association Financial Reporting Policy Committee File Reference No. 1570-100 Response to the Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information 1
2008
INTRODUCTION The Financial Reporting Policy Committee (“Committee”) of the Financial Accounting and Reporting Section of the American Accounting Association (“AAA”) is charged with responding to discussion papers and exposure drafts related to financial accounting and reporting issues. The Committee is pleased to respond to the Exposure Draft on the Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information issued jointly by the Financial Accounting Standards Board and the International Accounting Standards Board (“Boards”).
Keywords:
- Solid line reporting
- Accounting standard
- Financial accounting
- Accounting information system
- Business
- Generally Accepted Accounting Principles (United States)
- Accounting management
- Accounting
- Finance
- Actuarial science
- Comparison of management accounting and financial accounting
- Financial ratio
- Mark-to-market accounting
- Correction
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