کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1005857 | 938087 | 2015 | 29 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The Wheat Study on Establishment of Accounting Principles (1971–72): A historical study
ترجمه فارسی عنوان
مطالعه گندم بر ایجاد اصول حسابداری (1971-72): یک مطالعه تاریخی
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
The 1972 report of the Wheat Study on Establishment of Accounting Principles became the blueprint for the Financial Accounting Standards Board (FASB), which began its official operations on July 1, 1973, succeeding the Accounting Principles Board. The FASB was the world’s first independent, full-time standard-setting board which was not organized within the accounting profession. This paper is an attempt to understand the crisis in standard setting that led up to the appointment of the Wheat Study, as well as the main elements in the Study’s process of examining the milieu of the APB, securing views from a wide range of interested parties, and fashioning its report, including the roles played by the different members of the study group.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Public Policy - Volume 34, Issue 2, March–April 2015, Pages 146–174
Journal: Journal of Accounting and Public Policy - Volume 34, Issue 2, March–April 2015, Pages 146–174
نویسندگان
Stephen A. Zeff,