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Opportunities and Implications of the Report on Objectives of Financial Statements.
- Source :
- Journal of Accounting Research (Wiley-Blackwell); 1974 Supplement, Vol. 12 Issue 3, p1-12, 12p, 1 Diagram
- Publication Year :
- 1974
-
Abstract
- The article discusses the impact and profession-wide implications of the 1973 Report on Objectives of Financial Statements by the American Institute of Certified Public Accountants. The author outlines several significant aspects of the Report, including those implicit within its ideological structure and those directly reacting to the implementation of its mandates. The Report's evidence of professional progress of the accounting discipline towards the clear use of rationales and objectives rather than unsubstantiated claims is emphasized. Each of the Report's twelve objectives are briefly revisited and commented on, outlining their underlying rationale and potential applications.
Details
- Language :
- English
- ISSN :
- 00218456
- Volume :
- 12
- Issue :
- 3
- Database :
- Complementary Index
- Journal :
- Journal of Accounting Research (Wiley-Blackwell)
- Publication Type :
- Academic Journal
- Accession number :
- 6405847
- Full Text :
- https://doi.org/10.2307/2490491