Guidelines for Financial Reporting Standards

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Taylor & Francis, 1989 - Business & Economics - 116 pages
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First Published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.
 

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Contents

Introduction
3
The purposes of financial reporting
13
Financial statements and their elements
21
The qualitative characteristics of accounting information
41
Recognition and measurement
57
The choice of a general purpose accounting model
65
Glossary
91
References
116
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About the author (1989)

Solomons is Arthur Young Professor of Accounting Emeritus at the Wharton School, The University of Pennsylvania.

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