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Tracing The Development Of A Conceptual Framework Of Accounting A Western European And North American Linkage: A Partial Examination


  • stanley c. w. salvary


Given the call for the development of an accounting conceptual framework, this paper rejects the need for such an undertaking. Using a historical methodology this paper traces the existence of an accounting conceptual framework that painstakingly has been established over the centuries. The paper maintains that the existing need is to fine tune the exisiting framework.

Suggested Citation

  • stanley c. w. salvary, 2005. "Tracing The Development Of A Conceptual Framework Of Accounting A Western European And North American Linkage: A Partial Examination," Finance 0502019, University Library of Munich, Germany.
  • Handle: RePEc:wpa:wuwpfi:0502019
    Note: Type of Document - wps; pages: 35

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    Cited by:

    1. David B. Sutton & Carolyn J. Cordery & Tony Zijl, 2015. "The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards," Abacus, Accounting Foundation, University of Sydney, vol. 51(1), pages 116-141, March.


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