Criteria for financial reporting, Issue 96Graduate School of Business, Stanford University, 1966 - 16 pages |
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accounting information accounting measurements Accounting Principles accounting theory action advocates Andersen answer appeal applied argue argument Arthur assertion attain attempting attributes audit basic basis Chambers comparability concept consideration considered continues cost criterion for financial criterion of relevance criticism current cost dealing decision maker decision problem defined definition desirable detail determine developed established estimated ethical evaluate example exists expressed fact fairness feasibility financial accounting financial reporting follows function given Graduate School identified implementing criteria important integrity interests JOURNAL OF ACCOUNTANCY matter means ment monograph Moonitz nature objectivity observations operational criteria opinion possible POSTULATE OF ACCOUNTING practical present primary Principles proposed purpose financial statements questions reason recognize regarding relevancy criterion reporting decisions reporting problems respect result School of Business social solving Spacek specific Sprouse standards structure Study suggestions theoretical tioned true truth user groups users viewed