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: [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: [Accessed 5th December 2013]. The Financial Times Ltd. (2013). Definition of conceptual framework. Available: [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: [Accessed 5th December 2013].

Related Interests