Explain the role of a conceptual framework in the development of financial reporting standards?

it's Contains all changes to keep up with updates Especially at this time when we use computer in all tranaction and procedures , so we can see that for example when we Calculate the depreciation on computer system and note it down directly in the  financial report neither need to make it by hand nor note how we get it just we can write that we calculate it automatically by Computer , and many other things that conceptual framework made it in developing the financial reporting standards