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| Author: | Fetters, M. L. Livingstone, J. L. |
| Title: | Inconsistency in U.S. accounting standards: The treatment of interest. |
| Journal: | Abacus
1989 : SEP, VOL. 25:2, p. 116-124 |
| Index terms: | FINANCIAL STATEMENTS FINANCIAL REPORTING ACCOUNTING PRINCIPLES USA |
| Language: | eng |
| Abstract: | An examination of the accounting treatment of interest and the inconsistencies, related to accounting principles and standards. High standards of disclosure. The study: identifying pronouncements with treatment of interest; report inconsistencies; analysis of the specific inconsistencies; inconsistency between different standards, and treatment of interest. Two Tables cover pronouncement relating to interest, and inconsistent treatments of interest in US Generally Accepted Accounting Principles /GAAP/. |
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