A B S T R A C T
This paper presents a framework for addressing normative accounting issues
for reporting to shareholders. The framework is an alternative to the emerging
Conceptual Framework of the International Accounting Standards Board and
the Financial Accounting Standards Board. The framework can be broadly
characterized as a utilitarian approach to accounting standard setting. It has
two main features. First, accounting is linked to valuation models under which
shareholders use accounting information to values their stakes. Second, the
desirable characteristics of accounting information are inferred from the
demand of investors and analysts who use the information in practice. This
stands in contrast to the “qualitative characteristics” in the Boards’ Framework
which are embraced largely on the basis of their aesthetic appeal. These
features lead to a set of broad accounting principles that resolve “recognition”
and “measurement” issues at the core of the Boards’ Conceptual Framework
and also the central issue of a balance sheet approach versus an income statement
approach. The framework in the paper also frames the research questions
for researchers interested in accounting policy.
2013 Production and hosting by Elsevier B.V. on behalf of China Journal of
Accounting Research. Founded by Sun Yat-sen University and City University
of Hong Kong.
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کد محصول : شماره 294
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