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June 15, 2026Accounting Horizons0 citations

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

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LDLane A. DaleyTTTerry Tranter

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.

Abstract

Abstract Discusses the limitations on the value of the conceptual framework in evaluating extant accounting standards. Accounting standards setting as regulation; Accounting standards as social policy; Accounting for marketable equity securities and troubles debt restructuring; Accounting for the investment of tax credit; Employers' accounting for defined benefit pension plans.

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Cite This Study

Daley et al. (1990) studied this question.

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