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Opis

The Finanical Accounting Standards Board (FASB) in §the US initiated in 1973 a conceptual framework for §financial reporting project. The International §Accounting Standards Committee (IASC) issued a §similar framework in 1989. The conceptual framworks §was a response to a general demand for cohesive §accounting theory and a vehicle for setting §conceptually consistent accounting standards. To §reach this objective, the FASB and the IASB believed §that the asset-liability view would be a better §basis than the the traditional revenue-expense §approach. In the book, the author explores the §conceptual differences between the two views, §whether the asset-liability view is in fact useful §in standard setting, and whether the asset-liability §view is a better basis for providing decision useful §information to the users of financial reports.

Szczegóły książki

• Pełny tytuł: The Usefulness of the Asset-Liability View
• Podtytuł: An Analysis of Conceptual Frameworks and the Implications for Norwegian Accounting Regulation
• Autor: Steinar Sars Kvifte
• Język: Angielski
• Oprawa: Miękka
• Liczba stron: 408
• EAN: 9783639151541
• ID: 06823683
• Wydawca: VDM Verlag Dr. Müller
• Waga: 554 g
• Wymiary: 220 × 150 × 21 mm
• Rok wydania: 2009

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