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The definition of conceptual is something having to do with the mind, or with mental concepts or philosophical or imaginary ideas. An example of conceptual is when you formulate an abstract philosophy to explain the world which cannot be proven or seen.
1. A conceptual framework is a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function, and limits of financial accounting and financial statements.A conceptual framework is necessary in financial accounting for the following reasons:ts objective is to provide a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function, and limits of financial accounting and financial statements.