TINJAUAN HISTORIS: PENYUSUNAN RERANGKA KONSEPTUAL
Abstract: An accounting
conceptual framework can be defined a coherent system
of inter-related objectives
and fundamentals that should
lead to consistent
standards that prescribe
the nature, function and
limits of financial
accounting and financial statements.The main reasons for
developing an agreed conceptual framework are that it provides a framework for
setting accounting standards, a
basis for resolving
accounting disputes, and fundamental principles
which then do not have
to be repeated
in accounting standards. This
article has outlined
the history and nature of
a accounting conceptual
framework. The article showed this important area
which is fundamental
to understanding the
whole process of developing accounting standards.
Penulis: Alwan Sri Kustono
Kode Jurnal: jpakuntansidd1000199
