Criteria for financial reporting, Issue 96Graduate School of Business, Stanford University, 1966 - 16 pages |
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accounting dichotomy accounting measurements Accounting Principles Accounting Research Study Adelaide advocates Arthur Andersen audit BASIC ACCOUNTING CONCEPTS Basic Postulates BUSINESS Stanford University Certified Public Accountants collective opinion cost should demonstrate CRITERIA AND PURPOSE criterion for financial criterion of relevance criterion statement criticism current cost measurements deci decision maker determine difference between criteria EQUIPMENT OF FINANCIAL evaluate reporting alternatives Feasibility and objectivity financial accounting information financial accounting theory financial reporting historical cost implementing criteria information to report informational attributes pertinent JACKSON LIBRARY GRADUATE JOURNAL OF ACCOUNTANCY lathe Leonard Spacek LIBRARY GRADUATE SCHOOL managerial accounting theory Maurice Moonitz measure that information ment monograph operational cri operational criteria paper Pattillo POSTULATE OF ACCOUNTING primary criterion purpose and criteria purpose financial statements relevance of accounting relevancy criterion reporting decisions School of Business secondary or operating sion solving reporting problems Spacek writes specific decision problem Sprouse statements have different theoretical user groups users of financial