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June 15, 2026Accounting Horizons

Limitations on the Value of the Conceptual Framework in Evaluating Extant Accounting Standards.

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Authors

LDLane A. DaleyUniversity of AlbertaTTTerry Tranter

Discussion

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Implication

Discussion highlights the limitations of the conceptual framework for evaluating accounting standards, suggesting implications for policy.

Key Points

  • The aim is to identify and discuss the limitations of the conceptual framework in assessing existing accounting standards.
  • Analysis of the role of accounting standards as regulation and social policy.
  • Examination of specific areas including marketable equity securities and debt restructuring.
  • Review of employer accounting practices for defined benefit pension plans and tax credits.
  • Identified clear limitations of the conceptual framework in guiding the evaluation of accounting standards.
  • Highlighted the intersections of accounting standards with regulatory and social policy frameworks.
  • Pointed out specific challenges in accounting practices related to taxation and pension plans.

Cite This Study

Daley et al. (1990) studied this question.

synapsesocial.com/papers/6a2f980ca1cfeec4908290b1https://doi.org/10.2308/ah-9604010710
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Also Consider

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

  1. 1COMMENTARY on The Limitations of Accounting--A Response.1989
  2. 2The Conceptual Framework: Not Definitions, But Professional Values.1987
  3. 3COMMENTARY on The Limitations of Accounting.1989
  4. 4Rethinking accounting objectives— based on Conceptual Framework for Financial Reporting 20182024 · 1 citations
  5. 5Dale L. Gerboth on The Profession.1988