Essay Reference List - Conceptual frameworks in accounting
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REFERENCE LIST
Elliot, B. and Elliot, J. (2011). Financial Accounting and Reporting. (14th edition),
Harlow: Financial Times Prentice Hall.
Liana, G. (2010). Searching for the Unique Conceptual Accounting Framework: The
IASB Conceptual Framework Versus the FASB Conceptual Framework, Analele
Universității Ovidius. Seria Ștințe Economice, Vol. 10, No. 1, pp. 1593 – 1597.
Nussbaumer, N. (1992). Does the FASB’s Conceptual Framework Help Solve Real
Accounting Issues? Journal of Accounting Education, Vol. 10, No. 1, pp. 235 – 242.
Penno, M. C. (2008). Rules and Accounting: Vagueness in Conceptual Frameworks,
Accounting Horizons, Vol. 22, No. 3, pp. 339 – 351.
Pyke, C. J. (1999). The Accounting Conceptual Framework, ACCA. Available:
http://www2.accaglobal.com/archive/sa_oldarticles/13202 [Accessed 30th November
2013].
Raihi-Belkaoui, A. (2004). Accounting Theory. (5th edition), London: Thomson
Learning.
Shortridge, R. T. and Myring, M. (2004). Defining Principles-Based Accounting
Standards, The CPA Journal, Vol. 8, No. 1. Available:
http://www.nysscpa.org/cpajournal/2004/804/essentials/p34.htm [Accessed 5th
December 2013].
The Financial Times Ltd. (2013). Definition of conceptual framework. Available:
http://lexicon.ft.com/term?term=conceptual-framework [Accessed 4th December
2013].
Whittington, G. (2008). Harmonisation or discord? The critical role of the IASB
conceptual framework review, J. Account Public Policy, Vol. 27, No. 1. Available:
ScienceDirect database [Accessed 4th December 2013].
Williamson, D. (2002). What are the Objectives of Accounting. Available:
http://www.duncanwil.co.uk/objacc.html [Accessed 5th December 2013].