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June 15, 2026Accounting Horizons

SFAS No. 12 and the Conceptual Framework.

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Authors

NFNancy J. ForanMFMichael F. Foran

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Overview

This article examines SFAS No. 12 in relation to the conceptual framework, suggesting implications for GAAP compliance.

Key Points

  • The aim is to assess SFAS No. 12 in light of the completed conceptual framework established by FASB.
  • Examined SFAS No. 12 Accounting for Certain Marketable Securities
  • Evaluated the alignment with the conceptual framework
  • Analyzed the implications for GAAP standards
  • Identified areas where SFAS No. 12 aligns with the conceptual framework
  • Discussed potential improvements for GAAP compliance based on the conceptual framework

Cite This Study

Foran et al. (1987) studied this question.

synapsesocial.com/papers/6a2f9718a1cfeec4908283dehttps://doi.org/10.2308/ah-9131840
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Using the FASB's Conceptual Framework: Fitting the Pieces Together.1988
  2. 2An Evaluation and Critique of the Changes Provided by Statement of Financial Accounting Concepts No. 6.1987
  3. 3The Conceptual Framework: Not Definitions, But Professional Values.1987
  4. 4Segment Reporting in the Banking Industry: Does It Meet the Criteria of the Conceptual Framework?1987
  5. 5"Looking Back on Fourteen Years at the FASB: The Education of A Standard Setter".1988