search query: @author Sever, M. V. / total: 2
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| Author: | Sever, M. V. Boisclair, R. E. |
| Title: | Financial reporting in the 1990s |
| Journal: | Journal of Accountancy
1990 : JAN, VOL. 169:1, p. 36-41 |
| Index terms: | COMPANY REPORTS REGULATIONS DISCLOSURE |
| Language: | eng |
| Abstract: | Review of the future requirements of financial reporting for preparers, auditors, regulators and users. More items appearing on a balance sheet. Accounting for income taxes. Employee benefits. Other postretirement benefits. Off balance sheeting financing. Financial instruments. Discounting and impairment. Internationalization. Management discussion and analysis. Quarterly reporting. Electronic data gathering and retrieval. An Exhibit outlines how international developments will affect financial reporting, and a box summarizes the main changes. |
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