What is a conceptual framework?
A conceptual framework for a number of accounting principles, an explicit statement of the fundamental concepts underlying the standards. The conceptual framework of ideas to address the more general nature, scale and scope, and stable over time. For example, a general conceptual framework identifies the type of degree that reporting entities must prepare (statement of the balance sheet, profit and loss, etc.) and define the basic elements of financial statements (assets, liabilities, revenues, expenses, etc. ).

With a conceptual framework eliminates the need for a standard setter, as the FASB or the IASB in order to restore basic concepts occur each time a standard or updates. In addition, constant reference to a stable concept is a rather standard-standards that are compatible with each other and with the main assumptions and limitations promulgated.

The conceptual framework of accounting principles U. S. (GAAP) is documented in a series of statements of financial accounting concepts (SFAC) of the FASB. The IASB has documented the conceptual framework of the International Financial Reporting Standards (IFRS) as a framework for the preparation and presentation of financial statements. Although similar in some respects, the two frames are always separate and distinct from each other – until recently. Converges to include as part of their efforts, the specific standards, U. S. GAAP and IFRS, the boards began to converge their conceptual framework as well.

The FASB and IASB Conceptual Framework Project
In October 2004, the FASB and IASB issued a joint conceptual framework project to their agendas. The project is “improved common conceptual framework that provides a solid foundation for the development of future standards to be developed.” In other words, the boards have worked together to their different environment with a consistent framework of which both future GAAP and IFRS for the future of the base to be replaced. Each member of the Council aims to better unified framework either as an existing framework.

The proposed common conceptual framework consists of eight phases, such as “A” to “H”:

A. Objectives and qualitative characteristics

B. Elements and recognition

C. Measure

D. reporting entity
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It is generally accepted that self-adaptive software systems should be able to change their own structure and / or behavior at run time due to changes in the system, its needs and the environment. To decide what accommodations to determine a self-adaptive software and analyzed himself and his environment, and whether an adjustment is deemed necessary, a plan to change the system produced in a controlled manner. These systems are usually implemented in terms of a control loop, and one of its most important activities is the generation of adaptation plans [6].

Self-adaptation of a software system is a complex process that depends on several factors that can change during the lifetime of the system depends. In this context, it should be adapted to dial plan on the relationships and dependencies between the elements, the system, taking into account the actual state of the system and its environment. It is anticipated that should be self-adaptive software systems that generate adjustment plans during the period, to participate effectively in the variability and uncertainty in the fit. Otherwise, the self-adaptation is more in line with the current system, which it controls, since the adaptation is not able to examine the current state would be so restricted what and how it can be adjusted. Some existing approaches to adapt the software itself (eg [7] [15]) to explore mechanisms for the selection of adaptation plans, where each plan available and the conditions in the choice of this plan, coupled with design-time through the use are defined by the adaptation strategies. However, it is difficult to predict at design time, all possible contexts to adapt to certain types of systems.

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