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Selected Works of Paul R. Bahnson
Article
The Top 10 Reasons to Fix the FASB’s Conceptual Framework
Strategic Finance
  • Paul B. W. Miller, University of Colorado at Colorado Springs
  • Paul R. Bahnson, Boise State University
Document Type
Article
Publication Date
7-1-2007
Disciplines
Abstract

The Financial Accounting Standards Board (FASB) produced most of its Conceptual Framework (CFW) more than 20 years ago in a project that began in the 1970s. It achieved notable positive results, yet it isn't without flaws. These blemishes originate from several sources, including political pressures. But time has yielded a new environment that enables the FASB to fix the shortcomings.

Citation Information
Paul B. W. Miller and Paul R. Bahnson. "The Top 10 Reasons to Fix the FASB’s Conceptual Framework" Strategic Finance (2007)
Available at: http://works.bepress.com/paul_bahnson/4/