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This document summarizes and analyzes criticisms of the conceptual framework project of the Financial Accounting Standards Board (FASB) in America. There are two main criticisms discussed: 1) The conceptual framework project has developed slowly and is not based on scientific/empirical evidence as it should be according to a scientific approach. 2) The conceptual framework is based more on professional values and judgments rather than universal principles, similar to a constitutional approach to rulemaking

Author

Aldi Wibawa

Language

EN