search query: @author Lowe, H. D. / total: 2
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| Author: | Lowe, H. D. |
| Title: | Standards overload: what must be done. |
| Journal: | Management Accounting (New York)
1987 : JUN, VOL. 68:12, p. 57-61 |
| Index terms: | SMALL BUSINESS ACCOUNTING STANDARDS FINANCIAL STATEMENTS |
| Language: | eng |
| Abstract: | A review of how many Financial Accounting Standards Boards standards are not relevant to small, private companies and how solutions are sought to this problem. The author lists three misconceptions, a restatement of the accounting standards problem and an appropriate solution to the problem. He gives two Figures. One of how standards should continue to be required for private companies, and another showing standards overload and a multidimensional problem. |
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