Essay Reference List - Conceptual frameworks in accounting

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REFERENCE LIST Elliot, B. and Elliot, J. (2011). Financial Accounting and Reporting. (14 th 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. (5 th 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 5 th December 2013].

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This document contains a reference list for an essay written about conceptual frameworks in accounting. It contains a list of a variety of resources about the topic. The referencing has been carried out using the Harvard style.

Transcript of Essay Reference List - Conceptual frameworks in accounting

Page 1: Essay Reference List - Conceptual frameworks in accounting

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].