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| Author: | Elliot, R.K. Jacobson, P.D. |
| Title: | U.S. accounting: a national emergency |
| Journal: | Journal of Accountancy
1991 : NOV, p.54-58 |
| Index terms: | ACCOUNTING |
| Language: | eng |
| Abstract: | The author argues that current financial accounting models in the US result in financial statements insufficient to evaluate information-era companies. The new types of business request new types of accounting information. The FASB has to take the initiative in studying investors' information needs and working to educate others. The language of the information-era model can be used in the future. |
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