Cite this paper
Shang, T. (2015) The Latest Progress of the Conceptual Framework. Modern Economy
, 694-699. doi: 10.4236/me.2015.66065
 IASB (2013) A Review of the Conceptual Framework for Financial Reporting. IASB, London.
 IASB (2015) Effect of Board Re-Deliberations on DP. A Review of the Conceptual Framework for Financial Reporting. IASB, London.
 FASB (2000) SFAC No. 7: Using Cash Flow Information and Present Value in Accounting Measurements. FASB, Connecticut.
 FASB (2006) FAS 157: Fair Value Measurement.
 IASB (1999) IAS 39: Financial Instruments: Recognition and Measurement. IASB, London.
 FASB (2010) SFAC No. 8: Conceptual Framework for Financial Reporting. Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information. FASB, Connecticut.
 Ministry of Finance of the People’s Republic of China (2014) Corporate Accounting Standards. Ministry of Finance of the People’s Republic of China, Beijing.
 FASB (2001) FAS 141: Business Combination. FASB, Connecticut.