The Conceptual Framework - The International Experience

24 Pages Posted: 15 Jan 2014

See all articles by David Cairns

David Cairns

affiliation not provided to SSRN

Date Written: June 22, 2001


The paper describes the IASC's development of its Framework for the Preparation and Presentation of Financial Statements which was approved and published in 1989 and subsequently formed part of the IASB's Conceptual Framework. The paper also analyses the IASC's use of that Framework in several of its projects in the later 1980s-early 1990s as well as the controversies over that use.

An earlier version of this paper was published in Spanish as ‘El Marco Conceptual: La Experiencia Internacional (The Conceptual Framework – the International Experience)’, in El Marco Conceptual Para La Información Financiera: Análysis y Comentarios (The Conceptual Framework for Financial Reporting; Analysis and Commentary), Jorge Tua Pereda (editor), Associación Española de Contabilidad y Administración de Empresas (AECA), November 2000).

Suggested Citation

Cairns, David, The Conceptual Framework - The International Experience (June 22, 2001). Available at SSRN: or

David Cairns (Contact Author)

affiliation not provided to SSRN

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