conceptual framework

a set of theoretical principles that underlies the practice and regulation of financial accounting. In the United States, this is expressed in the Statements of Financial Accounting Concepts issued by the Financial Accounting Standards Board. In the United Kingdom, it is expressed in the Statement of Principles issued by the Accounting Standards Board.

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Trueblood Report
accounting conventions
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Securities Investor Protection Act of 1970
over the counter (OTC )
time spread