Effect of Circumstances on the Application of Accounting Principles: A Research Study Prepared for Financial Executives Research Foundation |
Contents
Findings from the Research Procedures | 7 |
Conclusions and Recommendations | 28 |
Statement of Scope and Purpose | 36 |
Copyright | |
5 other sections not shown
Common terms and phrases
accepted accounting principles accounting and reporting accounting or reporting Accounting Principles Board amortization Analysts CPAs Execs answers to Question APB Opinion Appendix application of accounting applied balance sheet certified public accountants change in circumstances Company C's company's financial comparability conclusions conservatism considered consolidated corporate executives corporate financial reporting deferral desirable disclosure earnings per share effect Ethyl Corporation expense expressed facts financial analysts financial condition financial statements French franc goodwill illustrations included income income statement incurred independent certified public independent CPAs indicate interest Journal of Accountancy loss per share ment method obtain Order of Importance percentages practice pre-production and start-up preferred stock Question 11 questionnaire reasons reporting company reporting treatment requirements response Total Responses to Question results of operations revenue Schedule seminars specific start-up costs substantial sufficient disclosure tion Total Analysts CPAs transactions or events uniformity-flexibility issue unusual views write-off