Limitations on the Value of the Conceptual Framework in Evaluating Extant Accounting Standards.
讨论了概念框架在评估现行会计准则时的价值局限性，涉及会计准则作为监管和社会政策的角色，以及具体会计处理案例。
Abstract Discusses the limitations on the value of the conceptual framework in evaluating extant accounting standards. Accounting standards setting as regulation; Accounting standards as social policy; Accounting for marketable equity securities and troubles debt restructuring; Accounting for the investment of tax credit; Employers' accounting for defined benefit pension plans.