haku: @indexterm Accounting standards / yhteensä: 876
viite: 478 / 876
| Tekijä: | Brown, V. H. |
| Otsikko: | The tension between management accounting and financial reporting. |
| Lehti: | Management Accounting (New York)
1987 : MAY, VOL. 68:11, p. 39-41 |
| Asiasana: | MANAGEMENT ACCOUNTING FINANCIAL REPORTING ACCOUNTING STANDARDS |
| Kieli: | eng |
| Tiivistelmä: | The author opines that the FASB tries to change accounting standards only when benefits to financial statement users will outweigh the cost to the preparers, and stresses that it is in everyone's benefit that the comments received from corporate management should be as factual and specific as possible. The review points out that the needs of external users may be antedated by the needs of private owners and business enterprise managers. |
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