Financial reporting in the 1990s and beyond: a position paper
Association for Investment Management and Research, Jun 1, 1993 - Business & Economics - 97 pages
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The Changing World and Its Implications for Analysis
Qualitative Characteristics of Financial Statements
Accounting Policy Committee Accounting Principles Board AICPA AIMR members AIMR’s altemative amounts assets and liabilities audit auditors balance sheet believe beneﬁts business enterprises capital markets cash ﬂow statement changes companies company’s comprehensive income concemed current values data bases deﬁned deﬁnitions difﬁcult direct method disaggregated discussion eamings economic effect efﬁcient enterprise’s equity expected FAPC members FASB Proposed FAS ﬁnance Financial Accounting Policy Financial Accounting Standard ﬁnancial analysts ﬁnancial data ﬁnancial information ﬁnancial institutions ﬁnancial instruments ﬁnancial markets ﬁnancial reporting ﬁnancial statement preparers ﬁnancial statement users Financial Statements ﬁnd ﬁrms ﬁrst ﬂow from operations future cash ﬂows GAAP goodwill govemment historic cost IASC income statement individual intangible assets Intemational Accounting Standards investment professionals investors issuance issued Janney Montgomery Scott King World Productions major mark-to-market accounting market value measure numbers operating activities organized portfolio quarterly reporting recognition reﬂect result SEC Liaison Committee securities segment signiﬁcant speciﬁc sufﬁcient transactions transition methods