Publications
Publications
- June 2001 (Revised August 2005)
- HBS Case Collection
A Conceptual Framework for Financial Reporting
By: David F. Hawkins and Jacob Cohen
Abstract
Discusses the conceptual framework for financial reporting as set by the Financial Accounting Standards Board. Discusses the objectives of financial statements, assumptions of financial accounting, characteristics of accounting information, accounting principles for recognition and reporting, constraints of financial reporting, and elements of financial statements.
Keywords
Citation
Hawkins, David F., and Jacob Cohen. "A Conceptual Framework for Financial Reporting." Harvard Business School Background Note 101-118, June 2001. (Revised August 2005.)