A conceptual framework is an analytical tool with several variations and contexts. It is used to make conceptual distinctions and organize ideas. Strong conceptual frameworks capture something real and do this in a way that is easy to remember and apply. For example, Isaiah Berlin used the metaphor of a `Fox” and a `Hedgehog” to make conce...
Found on
http://en.wikipedia.org/wiki/Conceptual_framework
The Accounting Conceptual Framework (ACF) is a set of accounting objectives and fundamentals, developed by the International Accounting Standards Board (IASB) to ensure uniformity in interpretation across various accounting methodologies.
Found on
https://www.myaccountingcourse.com/accounting-dictionary/accounting-diction
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