haku: @author Snavely, H. J. / yhteensä: 3
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| Tekijä: | Snavely, H. J. |
| Otsikko: | Needed : an accounting constitution. |
| Lehti: | Management Accounting (New York)
1987 : MAY, VOL. 68:11, p. 43-47 |
| Asiasana: | ACCOUNTING STANDARDS ACCOUNTING LAW FINANCIAL STATEMENTS CHANGE |
| Kieli: | eng |
| Tiivistelmä: | A review of the conceptual framework of the Financial Accounting Standards Board and the need for an accounting bill of rights, i.e. an accounting constitution. The author advocates that some existing laws are inappropriate and should be altered and poses the question whether the right to use property is sufficient to justify recognizing such property as an asset on financial statements. The need for an authoritative document approved by the majority is stressed. |
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